Ga. Comp. R. & Regs. Department 560 (Department of Revenue)
Ga. Comp. R. & Regs. r. 560-8-1-.03 — Failure to Comply with Tax Laws - General
(1) No application for any license pursuant to the Code and these regulations will be considered as long as the applicant, or any person or entity holding an interest in a business for which application is made, has failed to meet any obligations imposed by any tax law or regulation of this state. (2) The failure of any licensee, or any person or entity holding an interest in a business for which a license has been issued, to meet any obligations imposed by any tax law of this State shall constitute grounds for suspension or revocation of the license. Cite as Ga. Comp. R. & Regs. R. 560-8-1-.03 Authority: O.C.G.A. Secs. 48-2-12 , 48-11-4 , 48-11-6 . History. Original Rule entitled "Failure to Comply with Tax Laws - General" adopted. F. Sept. 26, 2007; eff. Oct. 16, 2007.
Source: official text