Compilation of Rules and Regulations of the State of Georgia
Department 40 - RULES OF GEORGIA DEPARTMENT OF AGRICULTURE
Chapter 40-29 - GEORGIA AGRICULTURE TAX EXEMPTION
Rule 40-29-.05 - Revocation of Certification

Universal Citation: GA Rules and Regs r 40-29-.05

Current through Rules and Regulations filed through March 20, 2024

(1) Authorization to use the GATE Certificate may be suspended or revoked at any time if the certificate is misused or if the owner fails to operate as a Qualified Agriculture Producer.

(2) Misuse of the GATE Certificate includes, but is not limited to, the following:

(a) The use of the Agriculture Tax Exemption Certificate for purchasing taxable items that will be used in a manner that does not qualify for the exemptions found in O.C.G.A. § 48-8-3.3 or the Rules and Regulations promulgated by the Georgia Department of Revenue.

(b) The use of the Agriculture Tax Exemption Certificate by individuals or entities that fail to meet the standards of a Qualified Agricultural Producer.

(c) Use of the Agriculture Tax Exemption Certificate by a person or entity other than the specified certificate holder.

(3) Any evidence of misuse of the GATE Certificate or use of the Certificate by an ineligible person or entity may be referred to the Georgia Agriculture Tax Exemption Advisory Board or to the Department of Revenue for investigation and/or prosecution regarding misuse of the certificate.

(4) The Department of Revenue shall be forwarded all information obtained by the Department of Agriculture for the purposes of review, audit, and possible prosecution of violations.

(5) Authorization to use the GATE Certificate may be suspended or revoked pursuant to a finding of misuse and/or a recommendation of revocation from the Department of Revenue. Revocation pursuant to a finding of misuse and/or recommendation from the Department of Revenue will be conducted through the Department of Agriculture.

(a) If an agricultural producer knowingly uses a tax exemption certificate unlawfully, the Commissioner, after verifying the unlawful use of the tax exemption certificate, and subject to notice and a hearing in accordance with Chapter 13 of Title 50, the 'Georgia Administrative Procedure Act', shall suspend the certificate for up to one year.

(b) If a subsequent unlawful use is knowingly made within five years following the end of the suspension, the Commissioner, after notice and hearing, shall determine if the certificate should be revoked. Any agricultural producer who has had his or her certificate revoked pursuant to this paragraph shall not be eligible for the issuance of a new tax exemption certificate until three years from the date of such revocation.

O.C.G.A. § 48-8-3.3.

Disclaimer: These regulations may not be the most recent version. Georgia may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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