Subject 560-1-1 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:
|(4)||All legal notices should be directed to the Commissioner at the Department of Revenue headquarters: 1800 Century Boulevard, Atlanta, GA 30345.|
|(5)||Records available for public inspection are available at the Department of Revenue headquarters: 1800 Century Boulevard, Atlanta, GA 30345.|
Most records that the Department of Revenue maintains are confidential pursuant to O.C.G.A. § 48-2-15 and § 48-7-60, and are not public records available for inspection by the public. Rules, statements of policy, interpretations, final orders, and decisions which are public, may be inspected during business hours at the Department of Revenue's headquarters in Atlanta, Georgia.
|(1)||Purpose. To prescribe the procedure for an interested person desiring to petition the Department of Revenue requesting the promulgation, amendment, or repeal of a rule pursuant to Section 9 of the Georgia Administrative Procedure Act.|
|(3)||Consideration. The Commissioner shall consider all information in the petition when rendering a determination.|
|(4)||Disposition. Within 30 days
after submission of a petition, the Department will notify the petition in
writing of its disposition of the request.
|(1)||Purpose. The purpose of this regulation is to prescribe the guidelines and procedures of the Department for the submission of letter ruling requests and the issuance, redaction, and public disclosure of letter rulings on specific issues interpreting and applying Georgia tax laws and regulations. Letter rulings issued pursuant to this rule constitute declaratory rulings pursuant to O.C.G.A. §§ 48-2-15.2 and 50-13-11.|
Subject Matter of Letter Rulings. The Department issues letter rulings
on the tax effects of specific acts or transactions. A letter ruling request
must be based on a specific fact situation and specific parties.
Procedure to Request a Letter Ruling.
|(5)||Withdrawal of Requests. A taxpayer may withdraw a letter ruling request in whole or in part at any time prior to the Department's issuance of the ruling. The withdrawal must be submitted in writing to the address in subparagraph (4)(b). The Department will retain all documents and information submitted and may consider any such documents or information in subsequent audits or examinations of the taxpayer's returns.|
|(6)|| Disposition of Letter
Rulings. Letter ruling requests will be completed in the order received,
unless a request is granted expedited treatment. The Department will respond to
all requests promptly, but timing will vary based on the volume of pending
requests and the scope and complexity of the request. Rulings will be sent to
|(7)|| Effect of
|(8)|| Publication and Public Inspection
of Rulings. Letter rulings will be posted, in a redacted format, on the
Department's website and made available in hard copy format for public
inspection at the Department's headquarters. Any person wanting to inspect
letter rulings should contact the Department to arrange a mutually convenient
time during regular business hours to inspect the letter rulings. Any copies of
letter rulings provided will be subject to a per page copying charge not to
exceed ten cents per letter-sized page.
Redaction of Letter Rulings.
|(10)|| Invalidation of Letter
|(11)|| Expedited Letter
Ruling. Expedited letter rulings are rare and will only be granted in
|(1)||Upon receipt of a written request for a conference as statutorily authorized pursuant to O.C.G.A. §§ 48-2-35 or 48-2-46, the Department will schedule an informal conference at a time and in a manner convenient for both the taxpayer and the Department.|
|(2)||Informal conferences are conducted in person or by telephone, audio or video teleconference, or other electronic media. Conferences held in person will be held at the Department of Revenue headquarters at 1800 Century Boulevard NE, Atlanta, Georgia, 30345.|
|(3)||Informal conferences will be held by a Department employee authorized in writing by the Commissioner to conduct such conferences.|
|(4)||An informal conference is not a hearing as defined in the Georgia Administrative Procedure Act, and will not prejudice the rights of any taxpayer or the Department. Conferences do not follow the rules of evidence and no formal record of the conference will be made.|
|(5)||The taxpayer should submit all documentation, relevant facts, and positions prior to the conference, either with the written request for the conference or to the Department employee who schedules the conference.|
|(6)||The taxpayer may be represented by an attorney, accountant, or other third party at the conference, but the third party must submit a signed Power of Attorney to act on the taxpayer's behalf or receive information relating to the taxpayer without the taxpayer present.|
|(7)||The Department does not make a determination at the conference but will issue a written ruling after reviewing, researching, and discussing all relevant facts, documents, and law. The Department may contact the taxpayer with additional questions, or if necessary, to schedule another conference.|
|(8)||If the Department believes that a conference will result in delay so as to jeopardize the Department's ability to assess or collect tax, the Department will issue a written determination of such finding and its final ruling on the underlying matter.|
|(2)||Acceptance of Electronic
|(3)||Acceptance of Remote Notarizations
|(1)||Section 22-1305 of the Code of Georgia of 1933 as amended by Section 7 of Act 1265 of the 1970 Session of the General Assembly of Georgia, approved March 21, 1970, requires that the statement of intent to dissolve, whether by written consent of the shareholders or by act of the corporation, shall be delivered to the Secretary of State for filing as provided in Section 22-105, and that copy of said statement shall be filed with the State Revenue Commissioner.|
|(2)||Section 22-1416(d) of the Code of Georgia of 1933, as amended by Section 6 of Act 1265 of the 1970 Session of the General Assembly of Georgia, approved March 21, 1970, requires on the dissolution of a foreign corporation a notice from the State Revenue Commissioner to the effect that the corporation has met the requirements with respect to reports and taxes established by the revenue laws of the State.|
|(3)||The notice required by Section 22-1416(d)will be issued only upon written request of the taxpayer corporation directed to the State Revenue Commissioner. The request for notice must specify to whom notice, if issued, should be delivered; provided, however, that such notice, if issued, will be delivered only to the taxpayer corporation, or to its agent or attorney designated in writing to receive such notice.|
|(4)|| If, upon
examination of all records of the Department, the taxpayer corporation has met
all the requirements of the revenue laws of this State, the following notice
will be issued by the State Revenue Commissioner:
On the Dissolution of:
Whereas: Section 22-1416(d) of the Code of Georgia of 1933 as amended, particularly as amended by Section 6 of Act 1265 of the 1970 Session of the General Assembly of Georgia, approved March 12, 1970, requires a notice from the State Revenue Commissioner upon dissolution of a foreign corporation; and
Whereas: The above named corporation has in writing applied to the State Revenue Commissioner for such notice;
Now, Therefore, The undersigned, in his official capacity as State Revenue Commissioner hereby gives notice that the above named corporation has of this date met the requirements with respect to reports and taxes established by the revenue laws of this State that are administered by the State Revenue Commissioner. To the extent provided by law the tax reports and returns of the above named corporation which are due under the tax laws administered by the State Revenue Commissioner remain subject to audit and assessment and this notice does not in any respect waive those provisions of law. Given in my official capacity, this _____ day of ________, 19___.
State Revenue Commissioner."
|(5)||If the notice required by Section 22-1416(d)cannot be issued because the taxpayer corporation has not met the requirements of the revenue laws of this State, then the taxpayer corporation will be notified of that fact.|
Any reference in the rules and regulations of the Department of Revenue (Chapter 560) to any provision of Georgia Code Title 92 or to any other provision of law which is codified on December 31, 1979, as a part of Georgia Code Annotated Title 92 shall be deemed, on and after January 1, 1980, to be a reference to the same provision as it appears in Georgia Code Title 91A or to that provision of Georgia Code Title 91A which has been substituted for the provision to which the original reference is made. The provisions of this paragraph shall not apply to any reference to any Act relating to the regulation and licensing of the operation of non-profit bingo games and other matters relative thereto, approved March 30, 1977 (Ga. L. 1977, p. 1164) as amended.
|(1)||This regulation is promulgated to clarify the meaning and intent of Regulation 560-1-1-.16, to further effectuate the legislative intent behind the Georgia Public Revenue Code's recodification of the tax laws, and to further aid in the smooth transition from the prior tax laws to the recodification and modification of those laws by the Georgia Public Revenue Code.|
|(2)||All regulations of the State Revenue Commissioner and Department of Revenue in force on December 31, 1979 are hereby repromulgated effective January 1, 1980. It is the purpose and intent that the regulations in effect prior to the effective date of the Public Revenue Code continue in effect, to the full extent authorized under the Public Revenue Code, from January 1, 1980 until subsequently, specifically amended. It is the intent of the Revenue Department to review prior regulations in light of the Public Revenue Code and to insure appropriate transition hereby during the time required to accomplish the review.|
The Commissioner may require the disclosure of social security numbers in connection with the administration of any tax, beverage alcohol, or motor vehicle registration law within his jurisdiction for the purpose of establishing the identification of individuals affected by such law, and for all other lawful purposes.
|(1)||Purpose. The purpose of this regulation is to define the requirements imposed on taxpayers for the maintenance and retention of books, records, and other sources of information under O.C.G.A. §§ 3-3-6, 48-7-2, 48-7-111, 48-8-52, 48-9-8, 48-9-9, 48-9-40, 48-11-5 and 48-11-11. It is also the purpose of the regulation to address these requirements where all or a part of the taxpayer's records are received, created, maintained or generated through various computer, electronic and imaging processes and systems.|
|(2)|| Definitions. For the
purposes of this regulation, these terms shall be defined as follows:
|(3)|| Record Keeping
|(4)|| Record Keeping
Requirements Machine-Sensible Records.
|(5)|| Records Maintenance Requirements.
|(6)|| Access to Machine-Sensible
|(7)|| Taxpayer Responsibility and Discretionary Authority.
|(8)|| Alternative Storage Media.
|(9)|| Effect on Hard-copy Record Keeping
|(10)||Records Retention: Time Period. All records required to be retained under this regulation shall be preserved pursuant to O.C.G.A. §§ 3-3-6, 48-7-2, 48-7-111, 48-8-52, 48-9-8, 48-9-9, 48-9-40, 48-11-5 and 48-11-11 unless the Department of Revenue has provided in writing that the records are no longer required.|