Ga. Comp. R. & Regs. r. 560-2-14-.01 — Manufacturing and Importing Ethyl Alcohol

(1) Manufacture or importation of ethyl alcohol is to be used exclusively for the uses enumerated herein as necessary and appropriate to ensure that such ethyl alcohol is not directed to be used as a beverage or as a Distilled Spirit in contravention of law and evasion of federal, state, and local excise taxes and license fees. Enumerated purposes are: (a) Non-beverage scientific; (b) Chemical; (c) Mechanical; (d) Industrial; (e) Medicinal; or (f) Culinary purposes. (2) Every Person, firm, corporation or organization who desires to import or manufacture non-beverage ethyl alcohol exclusively for any of the uses enumerated in paragraph (1) above shall first obtain a license from the Department by completing an application through the Georgia Tax Center (GTC) for a non-beverage distillery, manufacture, or importer license. (a) Each application for a non-beverage manufacturer's, distiller's, or importer's license shall also include: 1. A personnel statement and a set of fingerprint cards, as prescribed by the Department, for each owner or owners and for principal employees such as manager, foreman, superintendent, etc.; 2. An accurate and precise description of the exact location where any non-beverage manufacturing or importing facility is to be located; 3. A copy of a valid Operating Permit or other proper authorization issued to the applicant by the U.S. Alcohol and Tobacco Tax and Trade Bureau; and 4. A copy of approval from all applicable local governing authorities for the construction and operation of the non-beverage manufacturing or importing facility. (3) When all of the requirements of paragraph (2) of this Rule and all other legal requirements are met, a license for the non-beverage manufacture or importation of ethyl alcohol solely for non-beverage use shall be issued by the Commissioner at no cost to the applicant. (4) Licensees under this Rule must renew the license by applying for renewal each year through GTC. Any non-beverage alcohol license issued or renewed by the Commissioner is valid for the remainder of the calendar year in which it is issued. The Commissioner may authorize Licensees who have filed an application for renewal to operate until the license has been renewed or denied. (5) Each non-beverage manufacturing or importing facility issued a non-beverage alcohol license pursuant to this Regulation shall be subject to inspection by federal, state, and local law enforcement officers at all times. (6) Each Licensee shall maintain all invoices, bills of lading, reports, books, papers, or documents of whatever nature involving all transactions relating to the purchase, sale, distribution, storage, manufacture, importation, or handling of ethyl alcohol in any manner. (a) The records and documents shall be maintained at the Licensee's place of business for a period of three (3) years unless permission for disposal of such records prior to the expiration of three (3) years is obtained in writing from the Commissioner. (7) Each Licensee manufacturing or importing ethyl alcohol for use as fuel shall be properly registered with the Motor Fuel Tax Section of the Department. (8) All license applications shall be a permanent record, and all Licensees shall comply with and be subject to the provisions of Rule 560-2-6-.01 of these regulations. (9) The Commissioner may deny a license to any applicant who has been convicted of any crime involving the illegal sale or manufacture of Alcoholic Beverages. (10) The failure of any Person, firm, corporation, or organization holding such license under these regulations to meet any obligations imposed by any tax laws of Georgia or to otherwise comply with any requirements of law shall be grounds for suspension or revocation of the license. Cite as Ga. Comp. R. & Regs. R. 560-2-14-.01 Authority: O.C.G.A. §§ 3-2-2 , 3-4-2 , 48-2-12 . History. Original Rule entitled "Sunday Sales Authorized-Certain Cities; Restrictions" was filed on July 19, 1976; effective August 8, 1976. Amended: Rule repealed. Filed September 25, 1978; effective October 15, 1978. Amended: New Rule entitled "Alcohol; Ethyl Alcohol; License Required; Inspection; Records; Motor Fuel Registration; Applications Permanent Record" adopted. F. Oct. 1, 2010; eff. Oct. 21, 2010. Amended: New title, "Manufacturing and Importing Ethyl Alcohol." F. May 31, 2023; eff. June 20, 2023.