Ga. Comp. R. & Regs. r. 560-1-1-.02 — Division Organization

(1) The Department of Revenue is responsible for administering and enforcing the revenue laws of the state, under the direction of the State Revenue Commissioner. The Commissioner is also responsible for the administration of Georgia laws relating to alcoholic beverages, tobacco, and motor vehicle registrations, licenses, and titles. (2) The Commissioner has established several divisions of the Department to facilitate the administration of its duties, pursuant to O.C.G.A. § 48-2-6 . Each division is led by a director and is further subdivided into sections, pursuant to O.C.G.A. § 50-4-2 . (3) The Department's divisions and their respective responsibilities are as follows: (a) Alcohol & Tobacco. This division administers and enforces alcohol and tobacco tax and regulatory laws. The division reviews and issues licenses, promotes voluntary compliance, provides law enforcement services, and collects and audits excise taxes. (b) Audits. This division audits both individual and business taxpayers. It audits and appropriately assesses taxes and fees, including but not limited to corporate income tax, sales and use tax, individual income tax, withholding tax, non-resident withholding tax, taxation of pass-through entities, international fuel tax, International Registration Plan compliance, film withholding, motor fuel tax, and other tax types. It also administers Voluntary Disclosure Agreements. (c) Commissioner's Office. This division assists the Commissioner, as chief executive of the Department, in the administration of the Department. The Deputy Commissioner oversees the Department's discharge of duties as designated by the Commissioner, pursuant to O.C.G.A. § 48-2-5 . One or more Assistant Deputy Commissioners and/or a Chief of Staff may be designated by the Commissioner, to exercise such authority as he or she may delegate to them in writing. The division provides legislative and communications guidance to the Department, taxpayers, and Georgia officials. It manages the Department's external communications, to include the Department's website, social media presence, and responses to media inquiries. Through the work of the Special Projects Director, the division provides support to the Department on special projects, agency-wide initiatives, customer service, and strategic planning. Through the work of the Internal Auditor, the division also provides an independent and objective source of internal advisory and assurance services, which include evaluations of the Department's governance processes, internal controls, operational improvements, compliance assessments, and risk management. (d) Compliance. This division oversees, promotes, and ensures taxpayers' voluntary compliance with Georgia tax requirements. The division issues assessments and other notices of liabilities, assists and educates taxpayers, resolves taxpayers' problems, and collects delinquent tax liabilities when appropriate. (e) Finance. This division provides administrative and financial services to the Department by overseeing and accounting for the Department's resources. The division also ensures the Department's compliance with applicable financial laws and policies. (f) Human Resources. This division provides comprehensive personnel services to the Department, ensuring the Department's compliance with applicable employment laws and policies and enhances the efficiencies and effectiveness with which the Department carries out its mission. (g) Information Technology. This division develops, enhances, maintains, and secures the Department's computer applications, associated infrastructure, and information. The division also facilitates the exchange of information with external entities authorized to access such information and manages all Department systems with which the public interacts. The division is also responsible for overseeing the retention of Department records. (h) Local Government Services. This division oversees local tax administration by training local county tax officials; approving tax digests; ensuring proper accounting of county property taxes; distributing collected taxes to local government entities; distributing prepaid 9-1-1 wireless funds and forest land grants; and appraising public utility companies. The division also administers unclaimed property, non-prepaid 9-1-1 fees, fireworks excise tax, Alternative Ad Valorem Tax, and Quality Basic Education reporting. (i) Motor Vehicles. This division administers the registration and titling of motor vehicles in Georgia. The division partners with Georgia counties to facilitate applications and payments for motor vehicle titles and registrations. (j) Office of the General Counsel. This division provides legal and tax policy guidance to the Department, taxpayers, and state officials. The division serves as the legal liaison to the Georgia Attorney General's Office, other Georgia agencies, and the public. It also provides counsel on day-to-day affairs of the Department and issues written guidance to assist the Department and taxpayers in complying with Georgia's laws, rules, and regulations. The division drafts, reviews, and recommends policies, regulations, proposed legislation, letter rulings, protest rulings, Department correspondence, and other communications. The division also responds to Open Records Act requests, subpoenas, and third-party requests for production. (k) Office of Special Investigations. This division investigates violations of the tax and motor vehicle titling and registration laws, the motor fuel tax, and the revenue laws of Georgia. The division enforces criminal and civil sanctions for violations of motor vehicle titling and registration and motor fuel tax laws. Additionally, the division holds primary oversight over internal investigations and physical security. (l) Taxpayer Services. This division provides support to taxpayers, tax professionals, and the Department in matters arising from the administration of Georgia's tax laws. It resolves tax matters and protests, registers new taxpayers and licensees, verifies tax return information, and serves as a liaison on internal tax system matters. The division also processes and distributes Department mail. (4) All legal notices should be directed to the attention of the Commissioner at the Department of Revenue headquarters, which is located at 2595 Century Parkway N.E., Atlanta, GA 30345-3173. Cite as Ga. Comp. R. & Regs. R. 560-1-1-.02 Authority: O.C.G.A. §§ 3-2-1 , 40-2-11 , 40-3-3 , 48-2-6 , 48-2-7 , 48-2-12 , 50-13-3 . History. Original Rule entitled "Unit Organization" adopted. F. and eff. June 30, 1965. Repealed: New Rule of same title adopted. F. Aug. 5, 1970; eff. Aug. 25, 1970. Repealed: New Rule of same title adopted. F. Jan. 15, 1975; eff. Feb. 4, 1975. Repealed: New Rule entitled "Division Organization" adopted. F. Dec. 16, 1976; eff. Jan. 5, 1977. Repealed: New Rule of same title adopted. F. Nov. 14, 1979; eff. Dec. 4, 1979. Repealed: New Rule of same title adopted. F. June 4, 1985; eff. June 24, 1985. Amended: F. Jan. 14, 2016; eff. Feb. 3, 2016. Amended: F. Mar. 6, 2025; eff. Mar. 26, 2025.