Compilation of Rules and Regulations of the State of Georgia
Department 560 - RULES OF DEPARTMENT OF REVENUE
ADMINISTRATIVE HISTORY

Current through Rules and Regulations filed through March 20, 2024

The Administrative History following each Rule gives the date on which the Rule was originally filed and its effective date, as well as the date on which any amendment or repeal was filed and its effective date. Principal abbreviations used in the Administrative History are as follows:

f. - filed

eff. - effective

R. - Rule (Abbreviated only at the beginning of the control number)

Ch. - Chapter (Abbreviated only at the beginning of the control number)

ER. - Emergency Rule

Rev. - Revised

Note: Emergency Rules are listed in each Rule's Administrative History by Emergency Rule number, date filed and effective date. The Emergency Rule will be in effect for 120 days or until the effective date of a permanent Rule covering the same subject matter superseding this Emergency Rule is adopted, as specified by the Agency.

Chapter 560-1-1, entitled "Organization," containing Rules 560-1-1-.01 through 560-1-1-.14, was filed and effective on June 30, 1965.

Chapter 560-2-1, entitled "Organization," containing Rules 560-2-1-.01 through 560-2-1-.25, was filed and effective on June 30, 1965.

Chapter 560-2-2, entitled "Licensed Producers, Foreign," containing Rules 560-2-2-.01 through 560-2-2-.14, was filed and effective on June 30, 1965.

Chapter 560-2-3, entitled "Registered Producers, Foreign," containing Rules 560-2-3-.01 through 560-2-3-.18, was filed and effective on June 30, 1965.

Chapter 560-2-4, entitled "Wholesalers," containing Rules 560-2-4-.01 through 560-2-4-.08, was filed and effective on June 30, 1965.

Chapter 560-2-5, entitled "Retailers," containing Rules 560-2-5-.01 through 560-2-5-.14, was filed and effective on June 30, 1965.

Chapter 560-2-6, entitled "Wholesalers and Retailers," containing Rules 560-2-6-.01 through 560-2-6-.12, was filed and effective on June 30, 1965.

Chapter 560-2-7, entitled "Prices," containing Rules 560-2-7-.01 through 560-2-7-.04, was filed and effective on June 30, 1965.

Chapter 560-2-8, entitled "Advertising," containing Rules 560-2-8-.01 through 560-2-8-.25, was filed and effective on June 30, 1965.

Chapter 560-2-9, entitled "Military Sales and Use," containing Rules 560-2-9-.01 through 560-2-9-.11, was filed and effective on June 30, 1965.

Chapter 560-2-10, entitled "General Provisions," containing Rules 560-2-10-.01 through 560-2-10-.21, was filed and effective on June 30, 1965.

Chapter 560-2-11, entitled "Retail Sales for Consumption," containing Rules 560-2-11-.01 through 560-2-11-.07, was filed and effective on June 30, 1965.

Chapter 560-2-12, entitled "Forms in General Use," containing Rules 560-2-12-.01 through 560-2-12-.10, was filed and effective on June 30, 1965.

Chapter 560-3-1, entitled "Administration," containing Rules 560-31-.01 through 560-3-1-.04, was filed and effective on June 30, 1965.

Chapter 560-3-2, entitled "Substantive Regulations," containing Rules 560-3-2-.01 through 560-3-2-.05, was filed and effective on June 30, 1965.

Chapter 560-3-3, entitled "Forms," containing Rules 560-3-3-.01, was filed and effective on June 30, 1965.

(No Rules filed for 560-4 CENTRAL AUDIT UNIT)

Chapter 560-5-1, entitled "Administration," containing Rules 560-51-.01 through 560-5-1-.05, was filed and effective on June 30, 1965.

Chapter 560-5-2, entitled "Substantive Rules," containing Rules 560-5-2-.01 through 560-5-2-.06, was filed and effective on June 30, 1965

Chapter 560-6-1, entitled "Administration," containing Rules 560-61-.01 through 560-6-1-.03, was filed and effective on June 30, 1965.

Chapter 560-6-2, entitled "Substantive Regulations: Petroleum Products," containing Rules 560-6-2-.01 through 560-6-2-.35, was filed and effective on June 30, 1965.

Chapter 560-6-3, entitled "Substantive Regulations: Liquid Measurement," containing Rules 560-6-3-.01 through 560-6-3-.33, was filed and effective on June 30, 1965.

Chapter 560-6-4, entitled "Substantive Regulations: Vehicle Tanks," containing Rules 560-6-4-.01 through 560-6-4-.14, was filed and effective on June 30, 1965.

Chapter 560-6-5, entitled "Substantive Regulations: Vehicle Tank Meters," containing Rules 560-6-5-.01 through 560-6-5-.06, was filed and effective on June 30, 1965.

Chapter 560-7-1, entitled "History of Georgia Income Tax," containing Rule 560-7-1-.01, was filed and effective on June 30, 1965.

Chapter 560-7-2, entitled "Administration," containing Rules 560-7-2-.01 through 560-7-2-.09, was filed and effective on June 30, 1965.

Chapter 560-7-3, entitled "Substantive Regulations," containing Rules 560-7-3-.01 through 570-7-3-.11, was filed and effective on June 30, 1965.

Chapter 560-7-4, entitled "Gross Income," containing Rules 560-7-4-.01 through 560-7-4-.10, was filed and effective on June 30, 1965.

Chapter 560-7-5, entitled "Net Income," containing Rules 560-7-5-.01 and 560-7-5-.02, was filed and effective on June 30, 1965.

Chapter 560-7-6, entitled "Deductions," containing Rules 560-7-6-.01 through 560-7-6-.12, was filed and effective on June 30, 1965.

Chapter 560-7-7, entitled "Taxes," containing Rules 560-7-7-.01 through 560-7-7-.26, was filed and effective on June 30, 1965.

Chapter 560-7-8, entitled "Returns and Collections," containing Rules 560-7-8-.01 through 560-7-8-.32, was filed and effective on June 30, 1965.

Chapter 560-8-1, entitled "Administration," containing Rules 560-8-1-.01 and 560-8-1-.02, was filed and effective on June 30, 1965.

Chapter 560-8-2, entitled "Malt Beverage Regulations," containing Rules 560-8-2-.01 through 560-8-2-.15, was filed and effective on June 30, 1965.

Chapter 560-8-3, entitled "Manufacturers of Tax Paid Crowns," containing Rules 560-8-3-.01 through 560-8-3-.05, was filed and effective on June 30, 1965.

Chapter 560-8-4, entitled "Wholesalers and Retailers," containing Rules 560-8-4-.01 through 560-8-4-.21, was filed and effective on June 30, 1965.

Chapter 560-8-5, entitled "Sales to Military Institutions; Malt Beverages," containing Rules 560-8-5-.01 through 560-8-5-.04, was filed and effective on June 30, 1965.

Chapter 560-8-6, entitled "Tobacco Regulations," containing Rules 560-8-6-.01 through 560-8-6-.12, was filed and effective on June 30, 1965.

Chapter 560-8-7, entitled "Wine Regulations," containing Rules 560-8-7-.01 through 560-8-7-.10, was filed and effective on June 30, 1965.

Chapter 560-8-8, entitled "Military Wine," containing Rules 560-8-8-.01 through 560-8-8-.11, was filed and effective on June 30, 1965.

Chapter 560-8-9, entitled "Disabled Veterans License; Authority," containing Rules 560-8-9-.01 through 560-8-9-.03, was filed and effective on June 30, 1965.

Chapter 560-8-10, entitled "Forms," containing Rules 560-8-10-.01 through 560-8-10-.22, was filed and effective on June 30, 1965.

Chapter 560-9-1, entitled "Organization," containing Rules 560-9-1-.01 through 560-9-1-.07, was filed and effective on June 30, 1965.

Chapter 560-9-2, entitled "Rules and Regulations Under the Motor-Fuel Tax Law and the Motor Carrier Tax Act," containing Rules 560-9-2-.01 through 560-9-2-.10, was filed and effective on June 30, 1965.

Chapter 560-9-3, entitled "Forms," containing Rules 560-9-3-.01 through 560-9-3-.74, was filed and effective on, June 30, 1965.

Chapter 560-10-1, entitled "Organization," containing Rules 560-10-1-.01 through 560-10-1-.20, was filed and effective on June 30, 1965.

Chapter 560-10-2, entitled "County Tag Agents," containing Rules 560-10-2-.01 through 560-10-2-.15, was filed and effective on June 30, 1965.

Chapter 560-10-3, entitled "County Tag Agent's Fees and Commissions," containing Rule; 560-10-3-.01 through 560-10-3-.04, was filed and effective on June 30, 1965.

Chapter 560-10-4, entitled "County Tag Agent's Reports," containing Rules 560-10-4-.01 through 560-10-4-.04, was filed and effective on June 30, 1965.

Chapter 560-10-5, entitled "Member Armed Force; Tag Purchasers," containing Rules 560-10-5-.01 through 560-10-5-.06, was filed and effective on June 30, 1965.

Chapter 560-10-6, entitled "Ad Valorem Tax Affidavits," containing Rules 560-10-6-.01 through 560-10-6-.04, was filed and effective on June 30, 1965.

Chapter 560-10-7, entitled "Delinquent Tag Applications," containing Rules 560-10-7-.01 through 560-10-7-.09, was filed and effective on June 30, 1965.

Chapter 560-10-8, entitled "Dealer Tags (Permits for Demonstration Purposes)," containing Rules 560-10-8-.01 through 560-10-8-.05, was filed and effective on June 30, 1965.

Chapter 560-10-9, entitled "Duplicate Tags," containing Rules 560-10-9-.01 through 560-10-9-.04, was filed and effective on June 30, 1965.

Chapter 560-10-10, entitled "Display of Tags," containing Rules 560-10-10-.01 through 560-10-10-.04, was filed and effective on June 30, 1965.

Chapter 560-10-11, entitled "Motor Vehicle Certificate of Title Board," containing Rules 560-10-11-.01 through 560-10-11-.08, was filed and effective on June 30, 1965.

Chapter 560-10-12, entitled "Certificate of Title Applications," containing Rules 560-10-12-.01 through 560-10-12-.07, was filed and effective on June 30, 1965.

Chapter 560-10-13, entitled "Scrapped Vehicles (Under the Motor Vehicle Certificate of Title Act)," containing Rules 560-10-13-.01 through 560-10-13-.12, was filed and effective on June 30, 1965.

Chapter 560-10-14, entitled "Unlawful Use of Tags (Regulations Specifying the Rate to be Used and the Penalties to be Assessed and the Credit to be Allowed Where Motor Vehicle Operators are Delinquent in the Purchase of Tags or are Hauling More Weight than Allowed by the Class of Tag Displayed or are Improperly Classified)," containing Rules 560-10-14-.01 through 560-10-14-.05, was filed and effective on June 30, 1965.

Chapter 560-10-15, entitled "Voluntary Transfers (The Regulations to be Applied Where a Motor Vehicle Operator Transfers a Tag to a New Owner of the Vehicle. Where a Tag is Transferred From a Retired Vehicle to a Replacement Vehicle. Where a Tag is Upgraded for Weight or for a Change of Classification)," containing Rules 560-10-15-.01 through 560-10-15-.03, was filed and effective on June 30, 1965.

Chapter 560-10-16, entitled "Bond of Non-Resident Dealers," containing Rules 560-10-16-.01 and 560-10-16-.02, was filed and effective on June 30, 1965.

Chapter 560-10-17, entitled "Foreign Consuls," containing Rule 560-10-17-.01, was filed and effective on June 30, 1965.

Chapter 560-10-18, entitled "Motor Vehicle Identification Numbers Issued by the State Revenue Commissioner," containing Rule 560-10-18-.01, was filed and effective on June 30, 1965.

Chapter 560-10-19, entitled "Motor Vehicle Certificate of Title Forms," containing Rules 560-10-19-.01 through 560-10-19-.10, was filed and effective on June 30, 1965.

Chapter 560-10-20, entitled "Forms: Tag Forms," containing Rules 560-10-20-.01 through 560-10-20-.08, was filed and effective on June 30, 1965.

Chapter 560-10-21, entitled "Forms: Miscellaneous," containing Rules 560-10-21-.01 through 560-10-21-.05, was filed and effective on June 30, 1965.

Chapter 560-11-1, entitled "Organization," containing Rules 560-11-1-.01 through 560-11-1-.10, was filed and effective on June 30, 1965.

Chapter 560-11-2, entitled "Substantive Regulations," containing Rules 560-11-2-.01 through 560-11-2-.15, was filed and effective on June 30, 1965.

Chapter 560-11-3, entitled "Forms," containing Rules 560-11-3-.01 through 560-11-3-.03, was filed and effective on June 30, 1965.

Chapter 560-12-1, entitled "Administrative Rules and Regulations," containing Rules 560-12-1-.01 through 560-12-1-.33, was filed and effective on June 30, 1965.

Chapter 560-12-2, entitled "Substantive Rules and Regulations," containing Rules 560-12-2-.01 through 560-12-2-.86, was filed and effective on June 30, 1965.

Chapter 560-12-3, entitled "Forms," containing Rules 560-12-3-.01 through 560-12-3-.48, was filed and effective on June 30, 1965.

Rule 560-8-2-.05 has been amended. Filed and effective on August 13, 1965, as specified by the Agency.

Rule 560-8-2-.05 has been amended. Filed September 7, 1965; effective August 18, 1965, as specified by the Agency.

Rule 560-2-5-.10 has been amended by the repeal of subparagraph (a) and by the adoption of a new subparagraph (a). Filed August 18, 1965; effective September 6, 1965.

Rule 560-12-2-.71 has been repealed and a new Rule 560-12-2-.71 adopted. Filed September 22, 1965; effective October 11, 1965.

Emergency Rule 560-10-13-0.1-.13 was filed and effective on October 21, 1965 to remain in effect for a period of 120 days or until revoked or superseded by valid authority, as specified by the Agency; said Emergency Rule relates to wrecked or salvaged vehicles, and to all dealers who acquire a vehicle as wreckage or salvage or who dispose of a vehicle as wreckage or salvage.

Rule 560-12-2-.41 has been repealed and a new Rule 560-12-2-.41 adopted. Filed November 23, 1965; effective December 12, 1965. Paragraph (3) of Rule 560-2-5-.02 has been amended. Filed February 10, 1966; effective March 1, 1966.

Rule 560-2-9-.08 has been amended by the repeal of the unnumbered paragraph and by the adoption of new paragraphs (1) and (2). Filed April 5, 1966; effective May 1, 1966, as specified in paragraph (2).

Rule 560-8-8-.08 has been repealed and a new Rule 560-8-8-.08 adopted. Filed April 6, 1966; effective May 1, 1966, as specified by the Agency.

Rules 560-12-2-.50, 560-12-2-.62, and 560-12-2-.63 have been repealed and new Rules of the same numbers adopted. Filed April 27, 1966; effective May 16, 1966.

Paragraph (2) of Rule 560-7-6-.01 has been repealed and a new paragraph (2) adopted. Filed May 25, 1966; effective June 13, 1966.

The repeal of Paragraph (2) of Rule 560-7-6-.01 filed on May 25, 1966, effective June 13, 1966, has been revoked and withdrawn. Filed August 4, 1966; effective August 24, 1966.

Rule 560-7-6-.01 has been amended by the repeal of paragraph (2) and by the adoption of a new paragraph (2). Filed August 4, 1966; effective August 24, 1966.

Rule 560-8-2-.03 has been amended. Filed September 19, 1966; effective October 8, 1966.

Rule 560-2-5-.07 has been amended by the adoption of subparagraph (c). Filed November 29, 1966; effective December 18, 1966.

Rule 560-12-1-.29 was declared invalid by the Attorney General in an Opinion directed to the State Revenue Commissioner on December 1, 1966. A Certification attesting to same was filed by the State Revenue Commissioner on December 27, 1966.

Rules 560-10-2-.01 through 560-10-2-.15 have been repealed and new Rules of the same numbers adopted. Filed December 9, 1966; effective January 1, 1967, as specified by the Agency.

Rules 560-10-2-.16 and 560-10-2-.17 have been adopted. Filed December 9, 1966; effective January 1, 1967, as specified by the Agency.

Rule 560-10-15-.01 has been repealed and a new Rule 560-10-15-.01 adopted. Filed December 9, 1966; effective January 1, 1967, as specified by the Agency.

Rules 560-10-19-.01 through 560-10-19-.07 have been repealed and new Rules of the same numbers adopted. Filed December 9, 1966; effective January 1, 1967, as specified by the Agency.

Rules 560-10-20-.01 through 560-10-20-.08 have been repealed and new Rules 560-10-20-.01 through 560-10-20-.05 adopted. Filed December 9, 1966; effective January 1, 1967, as specified by the Agency.

Rules 560-10-21-.01 through 560-10-21-.05 have been repealed and new Rules of the same numbers adopted. Filed December 9, 1966; effective January 1, 1967, as specified by the Agency.

Rule 560-2-3-.06 has been repealed and a new Rule 560-2-3-.06 adopted. Filed February 2, 1967; effective February 21, 1967.

Rule 560-2-3-.10 has been repealed and a new Rule 560-2-3-.10 adopted. Filed March 13, 1967; effective April 1, 1967.

Rule 560-2-6-.11 has been amended by the adoption of paragraphs (3) and (4). Filed March 13, 1967; effective April 1, 1967.

Rule 560-10-12-.08 has been adopted. Filed March 24, 1967; effective April 12, 1967.

Rule 560-10-14-.01 has been repealed and a new Rule 560-10-14-.01 adopted. Filed March 24, 1967; effective April 12, 1967.

Rule 560-12-2-.71 has been repealed and a new Rule 560-12-2-.71 adopted. Filed May 15, 1967; effective June 3, 1967.

Rule 560-12-2-.87 has been adopted. Filed June 23, 1967; effective July 12, 1967.

Rules 560-8-6-.02, 560-8-6-.05, 560-8-6-.09, and 560-8-6-.10 have been repealed and new Rules of the same numbers adopted. Filed July 27, 1967; effective August 15, 1967.

Rules 560-8-6-.13 through 560-8-6-.18 have been adopted. Filed July 27, 1967; effective August 15, 1967.

Paragraphs (7) and (8) of Rule 560-6-2-.13 have been amended. Filed July 27, 1967; effective August 15, 1967.

Rule 560-6-5-.07 has been adopted. Filed July 27, 1967; effective August 15, 1967.

Rule 560-8-4-.13 has been repealed and a new Rule 560-8-4-.13 adopted. Filed July 25, 1967; effective September 1, 1967, as specified by the Agency.

Rule 560-9-2-.03 has been repealed and a new Rule 560-9-2-.03 adopted. Filed August 2, 1967; effective September 1, 1967, as specified by the Agency.

Paragraph (3) of Rule 560-7-8-.09 has been repealed. Filed September 1, 1967; effective September 20, 1967.

Rule 560-2-7-.05 has been adopted. Filed September 18, 1967; effective October 7, 1967.

Rule 560-8-4-.02 has been repealed and a new Rule 560-8-4-.02 adopted. Filed December 18, 1967; effective January 6, 1968.

Rule 560-8-2-.03 has been amended. Filed and effective on September 5, 1968, as specified by the Agency.

Rule 560-8-4-.10 has been amended. Filed and effective on September 5, 1968, as specified by the Agency.

Rule 560-8-6-.19 has been adopted. Filed September 5, 1968; effective September 24, 1968.

Chapter 560-10-1 has been repealed and a new Chapter 560-10-1 of the same title, containing Rules 560-10-1-.01 through 560-10-1-.21, adopted. Filed October 29, 1968; effective November 17, 1968.

Rules 560-10-2-.03, 560-10-2-.04, and 560-10-2-.06 have been amended. Filed October 29, 1968; effective November 17, 1968.

Rule 560-10-3-.03 has been amended. Filed October 29, 1968; effective November 17, 1968.

Rules 560-10-12-.02 and 560-10-12-.03 have been amended. Filed October 29, 1968; effective November 17, 1968.

Rule 560-10-15-.01 has been amended. Filed October 29, 1968; effective November 17, 1968.

Rule 560-10-15-.04 has been adopted. Filed October 29, 1968; effective November 17, 1968.

Chapter 560-10-19 has been repealed and a new Chapter 560-10-19 of the same title, containing Rules 560-10-19-.01 through 560-10-19-.09, adopted. Filed October 29, 1968; effective November 17, 1968.

Chapter 560-10-20 has been repealed and a new Chapter 560-10-20 of the same title, containing Rules 560-10-20-.01 through 560-10-20-.06, adopted. Filed October 29, 1968; effective November 17, 1968.

Chapter 560-10-22, entitled "Issuance of Special Prestige License Plates," containing Rule 560-10-22-.01, has been adopted. Filed October 29, 1968; effective November 17, 1968.

Rule 560-9-2-.01 has been amended by numbering the unnumbered paragraph as (1) and by the adoption of paragraphs (2) through (6). Filed November 26, 1968; effective December 15, 1968.

Rules 560-9-2-.11 through 560-9-2-.16 have been adopted. Filed November 26, 1968; effective December 15, 1968.

Rules 560-9-3-.75 through 560-9-3-.88 have been adopted. Filed November 26, 1968; effective December 15, 1968.

Rules 560-12-2-.88 through 560-12-2-.90 have been adopted. Filed November 26, 1968; effective December 15, 1968.

Rule 560-12-2-.82 has been repealed and a new Rule 560-12-2-.82 adopted. Filed December 12, 1968; effective December 31, 1968.

Rule 560-2-5-.01 has been amended. Filed May 28, 1969; effective June 16, 1969. Subparagraphs (h) 1., 2., 3., 4., and 5. of Rule 560-7-6-.03 have been repealed and new subparagraphs (h) 1., 2., 3., and 4. adopted. Filed June 10, 1969; effective June 29, 1969.

Rule 560-1-1-.15 has been adopted. Filed August 7, 1969; effective August 26, 1969.

Rule 560-10-3-.04 has been amended. Filed August 27, 1969; effective September 15, 1969.

Rule 560-10-4-.03 has been amended. Filed August 27, 1969; effective September 15, 1969.

Rule 560-10-7-.04 has been amended. Filed August 27, 1969; effective September 15, 1969.

Rule 560-10-15-.01 has been amended. Filed August 27, 1969; effective September 15, 1969.

Rules 560-10-19-.04 through 560-10-19-.08 have been amended. Filed August 27, 1969; effective September 15, 1969.

Rules 560-10-20-.01 through 560-10-20-.06 have been amended. Filed August 27, 1969; effective September 15, 1969.

Rules 560-10-21-.01 through 560-10-21-.11 have been amended. Filed August 27, 1969; effective September 15, 1969.

Rules 560-10-21-.12 and 560-10-21-.13 have been adopted. Filed August 27, 1969; effective September 15, 1969.

Rule 560-10-21-.01 has been amended. Filed August 27, 1969; effective September 15, 1969.

Rules 560-2-1-.01, 560-2-1-.02, 560-2-1-.08, 560-2-1-.09, 560-2-1-.14 through 560-2-1-.16, 560-2-1-.20, 560-2-1-.21, 560-2-1-.24, and 560-2-1-.25 have been repealed and new Rules of the same numbers adopted. Filed October 23, 1969; effective November 1, 1969, as specified by the Agency.

Rules 560-2-2-.02, 560-2-2-.03, 560-2-2-.05, 560-2-2-.06, and 560-2-2-.14 have been repealed and new Rules of the same numbers adopted. Filed October 23, 1969; effective November 1, 1969, as specified by the Agency.

Rule 560-2-2-.15 has been adopted. Filed October 23, 1969; effective November 1, 1969, as specified by the Agency.

Rules 560-2-3-.02, 560-2-3-.03, 560-2-3-.05, 560-2-3-.06, 560-2-3-.08, 560-2-3-.10, 560-2-3-.11, 560-2-3-.13, and 560-2-3-.14 have been repealed and new Rules of the same numbers adopted. Filed October 23, 1969; effective November 1, 1969, as specified by the Agency.

Rule 560-2-3-.19 has been adopted. Filed October 23, 1969; effective November 1, 1969, as specified by the Agency.

Rules 560-2-4-.01 through 560-2-4-.06 have been repealed and new Rules of the same numbers adopted. Filed October 23, 1969; effective November 1, 1969, as specified by the Agency.

Rules 560-2-5-.01 through 560-2-5-.03, 560-2-5-.07, 560-2-5-.11, 560-2-5-.13, and 560-2-5-.14 have been repealed and new Rules of the same numbers adopted. Filed October 23, 1969; effective November 1, 1969, as specified by the Agency.

Rules 560-2-6-.01 through 560-2-6-.04, and 560-2-6-.06 through 560-2-6-.11 have been repealed and new Rules of the same numbers adopted. Filed October 23, 1969; effective November 1, 1969, as specified by the Agency.

Rule 560-2-6-.13 has been adopted. Filed October 23, 1969; effective November 1, 1969, as specified by the Agency.

Rules 560-2-7-.01 through 560-2-7-.04 have been repealed and new Rules of the same numbers adopted. Filed October 23, 1969; effective November 1, 1969, as specified by the Agency.

Rules 560-2-8-.01, 560-2.8-.13, 560-2-8-.14, 560-2-8-.18, 560-2-8-.24, and 560-2-8-.25 have been repealed and new Rules of the same numbers adopted. Filed October 23, 1969; effective November 1, 1969, as specified by the Agency.

Rules 560-2-10-.06, 560-2-10-.07, 560-2-10-.12, 560-2-10-.13, 560-2-10-.15, 560-2-10-.16, and 560-2-10-.21 have been repealed and new Rules of the same numbers adopted. Filed October 23, 1969; effective November 1, 1969, as specified by the Agency.

Rules 560-2-10-.22 and 560-2-10-.23 have been adopted. Filed October 23, 1969; effective November 1, 1969, as specified by the Agency.

Rules 560-2-11-.01, 560-2-11-.02, 560-2-11-.05, and 560-2-11-.06 have been repealed and new Rules of the same numbers adopted. Filed October 23, 1969; effective November 1, 1969, as specified by the Agency.

Rule 560-2-12-.02 has been repealed and a new Rule 560-2-12-.02 adopted. Filed October 23, 1969; effective November 1, 1969, as specified by the Agency.

Rule 560-6-3-.03 has been amended by the adoption of paragraph (3). Filed November 24, 1969; effective December 13, 1969.

Rule 560-6-3-.18 has been repealed and a new Rule 560-6-3-.18 adopted. Filed November 24, 1969; effective December 13, 1969.

Rule 560-6-3-.22 has been amended. Filed November 24, 1969; effective December 13, 1969.

Rules 560-6-3-.34 through 560-6-3-.38 have been adopted. Filed November 24, 1969; effective December 13, 1969.

Rule 560-6-2-.02 has been repealed and a new Rule 560-6-2-.02 adopted. Filed December 12, 1969; effective December 31, 1969.

Rules 560-7-3-.02, 560-7-3-.06, and 560-7-3-.09 have been repealed and new Rules of the same numbers adopted. Filed December 12, 1969; effective December 31, 1969.

Rule 560-7-4-.11 has been adopted. Filed December 12, 1969; effective December 31, 1969.

Rules 560-7-5-.01 and 560-7-5-.02 have been repealed and new Rules of the same numbers adopted. Filed December 12, 1969; effective December 31, 1969.

Rules 560-7-6-.04, and 560-7-6-.06 through 560-7-6-.12 have been repealed and new Rules of the same numbers adopted. Filed December 12, 1969; effective December 31, 1969.

Rules 560-7-7-.03, 560-7-7-.16, and 560-7-7-.18 through 560-7-7-.26 have been repealed and new Rules 560-7-7-.03, 560-7-7-.16, and 560-7-7-.18 through 560-7-7-.22 adopted. Filed December 12, 1969; effective December 31, 1969.

Rules 560-7-8-.04 has been repealed and a new Rule 560-7-8-.04 adopted. Filed December 12, 1969; effective December 31, 1969.

Rules 560-3-2-.06 through 560-3-2-.25 have been adopted. Filed May 21, 1970; effective July 1, 1970, as specified by Rule 560-3-2-.25.

Rule 560-7-3-.06 has been amended by the repeal of subparagraph (3)(c) and by the adoption of a new subparagraph (3)(c). Filed July 24, 1970; effective August 13, 1970.

Rules 560-10-2-.02, 560-10-2-.15, and 560-10-2-.16 have been amended. Filed July 24, 1970; effective August 13, 1970.

Rules 560-10-2-.04 through 560-10-2-.06, 560-10-2-.14, and 560-10-2-.17 have been repealed and new Rules of the same numbers adopted. Filed July 24, 1970; effective August 13, 1970.

Rule 560-10-3-.01 has been repealed and a new Rule 560-10-3-.01 adopted. Filed July 24, 1970; effective August 13, 1970.

Rule 560-10-3-.04 has been amended. Filed July 24, 1970; effective August 13, 1970.

Rule 560-10-4-.01 has been amended. Filed July 24, 1970; effective August 13, 1970.

Rule 560-10-5-.03 has been repealed and a new Rule 560-10-5-.03 adopted. Filed July 24, 1970; effective August 13, 1970.

Rules 560-10-5-.02, 560-10-5-.04, and 560-10-5-.05 have been amended. Filed July 24, 1970; effective August 13, 1970.

Rules 560-10-7-.01 through 560-10-7-.03 have been amended. Filed July 24, 1970; effective August 13, 1970.

Rule 560-10-8-.01 has been amended. Filed July 24, 1970; effective August 13, 1970.

Rule 560-10-9-.02 has been amended. Filed July 24, 1970; effective August 13, 1970.

Rules 560-10-9-.01, 560-10-9-.03, and 560-10-9-.04 have been repealed and new Rules of the same numbers adopted. Filed July 24, 1970; effective August 13, 1970.

Rule 560-10-10-.05 has been adopted. Filed July 24, 1970; effective August 13, 1970.

Rule 560-10-12-.06 has been amended. Filed July 24, 1970; effective August 13, 1970.

Rules 560-10-14-.01 through 560-10-14-.05 have been amended. Filed July 24, 1970; effective August 13, 1970.

Rules 560-10-15-.01 and 560-10-15-.04 have been amended. Filed July 24, 1970; effective August 13, 1970.

Rules 560-10-16-.01 and 560-10-16-.02 have been repealed and new Rules of the same numbers adopted. Filed July 24, 1970; effective August 13, 1970.

Rules 560-10-16-.03 and 560-10-16-.04 have been adopted. Filed July 24, 1970; effective August 13, 1970.

Rules 560-10-18-.02 has been adopted. Filed July 24, 1970; effective August 13, 1970.

Rules 560-10-19-.06 and 560-10-19-.08 have been amended. Filed July 24, 1970; effective August 13, 1970.

Rule 560-10-21-.12 has been amended. Filed July 24, 1970; effective August 13, 1970.

Rule 560-10-22-.01 has been amended. Filed July 24, 1970; effective August 13, 1970.

Rule 560-1-1-.02 has been repealed and a new Rule 560-1-1-.02 adopted. Filed August 5, 1970; effective August 25, 1970.

Rules 560-2-1-.01 and 560-2-1-.02 have been repealed and new Rules of the same numbers adopted. Filed August 5, 1970; effective August 25, 1970.

Rule 560-8-1-.01 has been repealed and a new Rule 560-8-1-.01 adopted. Filed August 5, 1970; effective August 25, 1970.

Rule 560-8-1-.02 has been repealed. Filed August 5, 1970; effective August 25, 1970.

Rule 560-10-12-.09 has been adopted. Filed August 7, 1970; effective August 27, 1970.

Rule 560-10-21-.14 has been adopted. Filed August 7, 1970; effective August 27, 1970.

Rule 560-12-2-.90 has been repealed and a new Rule 560-12-2-.90 adopted. Filed August 24, 1970; effective September 13, 1970.

Rule 560-7-6-.07 has been amended by the repeal of paragraph (3) and by the adoption of a new paragraph (3). Filed October 2, 1970; effective October 22, 1970.

Rule 560-12-1-.05 has been amended by the repeal of subparagraphs (1)(c) and (1)(d) and by the adoption of new subparagraphs (1)(c) and (1)(d). Filed December 2, 1970; effective December 22, 1970.

Paragraph (2) of Rule 560-7-6-.01 has been amended. Filed January 11, 1971; effective January 31, 1971.

Rule 560-12-1-.24 has been repealed and a new, Rule 560-12-1-.24 adopted. Filed March 22, 1971; effective April 11, 1971.

Rule 560-12-2-.80 has been repealed and a new Rule 560-12-2-.80 adopted. Filed March 22, 1971; effective April 11, 1971.

Rule 560-12-2-.91 has been adopted. Filed March 22, 1971; effective April 11, 1971.

Rule 560-8-4-.16 has been repealed and a new Rule 560-8-4-.16 adopted. Filed May 3, 1971; effective May 23, 1971.

Chapter 560-11-1 has been repealed and a new. Chapter 560-11-1 of the same title, containing Rules 560-11-1-.01 through 560-11-1-.11, adopted. Filed May 25, 1971; effective June 14, 1971.

Rules 560-11-2-.16 through 560-11-2-.18 have been adopted. Filed May 25, 1971; effective June 14, 1971.

Rules 560-11-3-.04 through 560-11-3-.16 have been adopted. Filed May 25, 1971; effective June 14, 1971.

Rules 560-10-13-.02, 560-10-13-.04, 560-10-13-.06, and 560-10-13-.09 have been repealed and new Rules of the same numbers adopted. Filed July 12, 1971; effective August 1, 1971.

Rules 560-12-2-.04, 560-12-2-.42, and 560-12-2-.71 have been repealed and new Rules of the same numbers adopted. Filed July 12, 1971; effective August 1, 1971.

Rule 560-12-2-.92 has been adopted. Filed July 12, 1971; effective August 1, 1971.

Rule 560-8-4-.22 has been adopted. Filed August 31, 1971; effective September 20, 1971.

Rules 560-8-7-.11 through 560-8-7-.28 have been adopted. Filed August 31, 1971; effective September 20, 1971.

Rules 560-8-8-.04 through 560-8-8-.06 have been repealed and new Rules of the same numbers adopted. Filed August 31, 1971; effective September 20, 1971.

Rules 560-8-8-.07 through 560-8-8-.11 have been repealed. Filed August 31, 1971; effective September 20, 1971.

Rule 560-10-12-.06 has been repealed and a new Rule 560-10-12-.06 adopted. Filed November 17, 1971; effective December 7, 1971.

Rules 560-10-13-.02, 560-10-13-.04, 560-10-13-.06, and 560-10-13-.09 have been repealed and new Rules of the same numbers adopted. Filed November 17, 1971; effective December 7, 1971.

Rules 560-10-19-.01 through 560-10-19-.03 have been repealed and new Rules of the same numbers adopted. Filed November 17, 1971; effective December 7, 1971.

Rule 560-10-19-.10 has been adopted. Filed November 17, 1971; effective December 7, 1971.

Rules 560-10-20-.01 through 560-10-20-.03, and 560-10-20-.05 have been repealed and new Rules of the same numbers adopted. Filed November 17, 1971; effective December 7, 1971.

Rule 560-10-20-.07 has been adopted. Filed November 17, 1971; effective December 7, 1971.

Rules 560-10-21-.09 through 560-10-21-.12 have been repealed and new Rules of the same numbers adopted. Filed November 17, 1971; effective December 7, 1971.

Rules 560-10-21-.13 and 560-10-21-.14 have been repealed. Filed November 17, 1971; effective December 7, 1971.

Rules 560-7-3-.05 and 520-7-3-.10 have been repealed and new Rules of the same numbers adopted. Filed February 16, 1972; effective March 7, 1972.

Rule 560-7-3-.11 has been repealed. Filed February 16, 1972; effective March 7, 1972.

Rule 560-7-4-.01 has been repealed and a new Rule 560-7-4-.01 adopted. Filed February 16, 1972; effective March 7, 1972.

Rules 560-7-4-.02 through 560-7-4-.10 have been repealed. Filed February 16, 1972; effective March 7, 1972.

Rule 560-7-5-.01 has been repealed and a new Rule 560-7-5-.01 adopted. Filed February 16, 1972; effective March 7, 1972.

Chapter 560-7-6 has been repealed and a new Chapter 560-7-6, entitled "Elections and Definitions," containing Rules 560-7-6-.01 and 560-7-6-.02, adopted. Filed February 16, 1972; effective March 7, 1972.

Rules 560-7-7-.05, 560-7-7-.06, 560-7-7-.07, and 560-7-7-.10 through 560-7-7-.22 have been repealed. Filed February 16, 1972; effective March 7, 1972.

Rules 560-7-8-.01, 560-7-8-.02, 560-7-8-.09, 560-7-8-.10, 560-78-.15, 560-7-8-.31, and 560-7-8-.32 have been repealed and new Rules of the same numbers adopted. Filed February 17, 1972; effective March 7, 1972.

Rule 560-7-8-.19 has been repealed. Filed February 16, 1972; effective March 7, 1972.

Rules 560-8-9-.01 through 560-8-9-.03 have been repealed. Filed February 16, 1972; effective March 7, 1972.

Rule 560-1-1-.15 has been repealed and a new Rule 560-1-1-.15 adopted. Filed March 17, 1972; effective April 6, 1972.

Rule 560-9-2-.17 has been adopted. Filed March 17, 1972; effective April 6, 1972.

Chapter 560-12-4, entitled "Rapid Transit," containing Rules 560-12-4-.01 through 560-12-4-.11, was filed on March 22, 1972; effective April 11, 1972. (This Chapter was not published because Emergency Rule 560-12-4-0.2 was filed and effective on March 30, 1972 abrogating and superseding said Chapter 560-12-4.)

Emergency Rule 560-12-4-0.2, entitled "Rapid Transit," containing Rule 560-12-4-0.2-.01 through 560-12-4-0.2-.10, was filed and effective on March 30, 1972, to remain in effect until the effective date of permanent Rules covering the same subject matter, but in no event to remain in effect for a period longer than 120 days, as specified by the Agency.

Rules 560-2-5-.11 and 560-2-5-.12 have been repealed and new Rules of the same numbers adopted. Filed June 29, 1972; effective July 1, 1972 in accordance with Ga. L. 1972, p. 193, as specified by the Agency.

Rule 560-2-6-.14 has been adopted. Filed June 29, 1972; effective July 1, 1972, as specified by the Agency.

Rule 560-8-4-.13 has been adopted. Filed June 29, 1972; effective July 1, 1972, in accordance with Ga. L. 1972, p. 193, as specified by the Agency.

Rule 560-2-1-.02 has been repealed and a new Rule 560-2-1-.02 adopted. Filed June 29, 1972; effective July 19, 1972.

Rule 560-2-5-.10 has been repealed and a new Rule 560-2-5-.10 adopted. Filed June 29, 1972; effective July 19, 1972.

Rule 560-7-8-.32 has been repealed and a new Rule 560-7-8-.32 adopted. Filed June 29, 1972; effective July 19, 1972.

Rule 560-7-8-.33 has been adopted. Filed June 29, 1972; effective July 19, 1972.

Rule 560-8-4-.12 has been repealed and a new Rule 560-8-4-.12 adopted. Filed June 29, 1972; effective July 19, 1972.

Rules 560-8-7-.29 and 560-8-7-.30 have been adopted. Filed June 29, 1972; effective July 19, 1972.

Chapter 560-12-4, "Rapid Transit Tax," containing Rules 560-12-4-.01 through 560-12-4-.09, has been adopted replacing Emergency Rule 560-12-4-0.2. Filed June 29, 1972; effective July 19, 1972.

Rules 560-8-10-.17 and 560-8-10-.22 have been repealed. Filed June 30, 1972; effective July 20, 1972.

Rule 560-9-2-.06 has been repealed and a new Rule 560-9-2-.06 adopted. Filed July 21, 1972; effective August 10, 1972.

By virtue of the Executive Reorganization Act of 1972, 560-6 "Fuel Oil Inspection Unit" has been transferred to the Department of Agriculture and henceforth will function under that Department. Effective August 28, 1972.

Rule 560-2-3-.10 has been repealed and a new Rule 560-2-3-.10 adopted. Filed August 17, 1972; effective September 6, 1972.

Rule 560-8-2-.04 has been repealed and a new Rule 560-8-2-.04 adopted. Filed August 17, 1972; effective September 6, 1972.

Rules 560-8-2-.16 and 560-8-2-.17 have been adopted. Filed August 17, 1972; effective September 6, 1972.

Rule 560-8-4-.14 has been repealed and a new Rule 560-8-4-.14 adopted. Filed August 17, 1972; effective September 6, 1972.

Rule 560-8-7-.15 has been repealed and a new Rule 560-8-7-.15 adopted. Filed August 17, 1972; effective September 6, 1972.

Rule 560-8-10-.01 has been repealed and a new Rule 560-8-10-.01 adopted. Filed August 17, 1972; effective September 6, 1972.

Rules 560-11-2-.20 and 560-11-2-.21 have been adopted. (Rule 560-11-2-.19 is reserved.) Filed November 8, 1972; effective November 28, 1972.

Rule 560-2-2-.01 has been repealed and a new Rule 560-2-2-.01 adopted. Filed November 22, 1972; effective December 12, 1972.

Rules 560-2-4-.04 and 560-2-4-.05 have been repealed and new Rules of the same numbers adopted. Filed November 22, 1972; effective December 12, 1972.

Rules 560-2-12-.01 through 560-2-12-.10 have been repealed and new Rules of the same numbers adopted. Filed November 22, 1972; effective December 12, 1972.

Rule 560-2-5-.02 has been repealed and a new Rule 560-2-5-.02 adopted. Filed November 30, 1972; effective December 20, 1972.

Rule 560-12-2-.93 has been adopted. Filed November 30, 1972; effective December 20, 1972.

Rules 560-8-6-.05 and 560-8-6-.10 have been repealed and new Rules of the same numbers adopted. Filed February 12, 1973; effective March 4, 1973.

Rule 560-11-2-.22 has been adopted. Filed February 12, 1973; effective March 4, 1973.

Rules 560-2-5-.07, 560-2-5-.08, and 560-2-5-.10 have been repealed and new Rules of the same numbers adopted. Filed April 4, 1973; effective April 24, 1973.

Rule 560-2-6-.01 has been repealed and a new Rule 560-2-6-.01 adopted. Filed April 4, 1973; effective April 24, 1973.

Rule 560-2-6-.15, 560-2-6-.16, and 560-2-6-.17 have been adopted. Filed April 4, 1973; effective April 24, 1973.

Rule 560-2-10-.12 has been repealed and a new Rule 560-2-10-.12 adopted. Filed April 4, 1973; effective April 24, 1973.

Rule 560-2-12-.02 has been repealed and a new Rule 560-2-12-.02 adopted. Filed April 4, 1973; effective April 24, 1973.

Rule 560-2-12-.11 has been adopted. Filed April 4, 1973; effective April 24, 1973.

Rule 560-8-4-.15 has been repealed and a new Rule 560-8-4-.15 adopted. Filed April 4, 1973; effective April 24, 1973.

Rules 560-8-4-.23 through 560-8-4-.26 have been adopted. Filed April 4, 1973; effective April 24, 1973.

Rules 560-8-7-.31 through 560-8-7-.35 have been adopted. Filed April 4, 1973; effective April 24, 1973.

Rule 560-10-12-.10 has been adopted. Filed April 4, 1973; effective April 24, 1973.

Rules 560-10-21-.13 and 560-10-21-.14 have been adopted. Filed April 4, 1973; effective April 24, 1973.

Rule 560-2-5-.10 has been repealed and a new Rule 560-2-5-.10 adopted. Filed April 23, 1973; effective May 13, 1973.

Rules 560-8-4-.14 and 560-8-4-.18 have been repealed and new Rules of the same numbers adopted. Filed April 23, 1973; effective May 13, 1973.

Rule 560-11-2-.19 has been adopted. Filed May 1, 1973; effective May 21, 1973.

Rules 560-11-2-.37 through 560-11-2-.39 have been adopted. Filed May 17, 1973; effective June 6, 1973. (Rules 560-11-2-.23 through 560-11-2-.36 are reserved.)

Rule 560-11-3-.17 has been adopted. Filed May 17, 1973; effective June 6, 1973.

Rules 560-11-2-.23 through 560-11-2-.31 have been adopted. (Rules 560-11-2-.32 through 560-11-2-.36 are reserved). Filed May 25, 1973; effective June 14, 1973.

Rule 560-2-10-.22 has been repealed and a new Rule 560-2-10-.22 adopted. Filed May 25, 1973; effective June 14, 1973.

Chapter 560-8-11, entitled "County and Municipal Excise Taxes," containing Rules 560-8-11-.01 and 560-8-11-.02, has been adopted. Filed May 29, 1973; effective June 18, 1973.

Rule 560-8-7-.21 has been repealed and a new Rule 560-8-7-.21 adopted. Filed June 11, 1973; effective July 1, 1973.

Rules 560-11-2-.32 through 560-11-2-.36 have been adopted. Filed July 18, 1973; effective August 7, 1973.

Rule 560-7-8-.33 has been repealed and a new Rule 560-7-8-.33 adopted. Filed August 13, 1973; effective September 2, 1973.

Rule 560-2-6-.15 has been repealed and a new Rule 560-2-6-.15 adopted. Filed November 29, 1973; effective December 19, 1973.

Rules 560-2-11-.01 through 560-2-11-.07 have been repealed and new Rules of the same numbers adopted. Filed November 29, 1973; effective December 19, 1973.

Rules 560-2-11-.08 through 560-2-11-.14 have been adopted. Filed November 29, 1973; effective December 19, 1973.

Rules 560-10-1-.02 through 560-10-1-.04 have been repealed and new Rules of the same numbers adopted. Filed December 19, 1973; effective January 8, 1974.

Rules 560-10-1-.05 through 560-10-1-.21 have been repealed. Filed December 19, 1973; effective January 8, 1974.

Rules 560-10-7-.04 and 560-10-7-.05 have been repealed and new Rules of the same numbers adopted. Filed December 19, 1973; effective January 8, 1974.

Rules 560-10-7-.06 through 560-10-7-.09 have been repealed. Filed December 19, 1973; effective January 8, 1974.

Rule 560-10-14-.01 has been repealed and a new Rule 560-10-14-.01 adopted. Filed December 19, 1973; effective January 8, 1974.

Rules 560-10-20-.04 and 560-10-20-.05 have been repealed and new Rules of the same numbers adopted. Filed December 19, 1973; effective January 8, 1974.

Chapter 560-10-23, entitled "Citations," containing Rule 560-10-23-.01, has been adopted. Filed December 19, 1973; effective January 8, 1974.

Chapter 560-10-24, entitled "Free National Guard Plates," containing Rule 560-10-24-.01, has been adopted. Filed December 19, 1973; effective January 8, 1974.

Chapter 560-10-25, entitled "License Plate Fee Refunds," containing Rule 560-10-25-.01, has been adopted. Filed December 19, 1973; effective January 8, 1974.

Rule 560-2-11-.09 has been repealed and a new Rule 560-2-11-.09 adopted. Filed April 2, 1974; effective April 22, 1974.

Rules 560-2-6-.18 through 560-2-6-.21 have been adopted. Filed May 13, 1974; effective June 2, 1974.

Rules 560-2-11-.03, 560-2-11-.04, and 560-2-11-.06 have been repealed and new Rules of the same numbers adopted. Filed May 13, 1974; effective June 2, 1974.

Rule 560-2-12-.12 has been adopted. Filed May 13, 1974; effective June 2, 1974.

Rules 560-8-11-.01 and 560-8-11-.02 have been repealed and new Rules of the same numbers adopted. Filed May 13, 1974; effective June 2, 1974.

Rules 560-8-11-.03 through 560-8-11-.09 have been adopted. Filed May 13, 1974; effective June 2, 1974.

Rules 560-9-2-.18 and 560-9-2-.19 have been adopted. Filed May 13, 1974; effective June 2, 1974.

Rules 560-9-3-.89 and 560-9-3-.90 have been adopted. Filed May 13, 1974; effective June 2, 1974.

Rules 560-12-1-.01, 560-12-1-.06, 560-12-1-.08 through 560-12-1-.10, 560-12-1-.12, 560-12-1-.13, 560-12-1-.15 through 560-12-1-.17, 560-12-1-.19 through 560-12-1-.25, 560-12-1-.31, and 560-12-1-.32 have been repealed and new Rules of the same numbers adopted. Filed August 26, 1974; effective September 15, 1974.

Rule 560-12-1-.34 has been adopted. Filed August 26, 1974; effective September 15, 1974.

Subparagraph (2)(f)1. of Rule 560-7-3-.06 has been amended. Filed September 27, 1974; effective October 17, 1974.

By virtue of the Reorganization Act of 1972, the functions of 560-6 Fuel Oil Inspection Unit, containing Chapters 560-6-1 through 560-6-5, have been transferred to the Department of Agriculture and henceforth will function under that Department. Effective November 11, 1974, by Certification of the Department of Revenue, dated November 11, 1974, to the Department of Agriculture.

Rule 560-2-8-.19 has been repealed and a new Rule 560-2-8-.19 adopted. Filed November 20, 1974; effective December 10, 1974.

Rules 560-10-1-.01, 560-10-1-.03, and 560-10-1-.04 have been repealed and new Rules of the same numbers adopted. Filed November 20, 1974; effective December 10, 1974.

Rules 560-10-1-.05 through 560-10-1-.07 have been adopted, Filed November 20, 1974; effective December 10, 1974.

Rule 560-10-2-.05 has been repealed and a new Rule 560-10-2-.05 adopted. Filed November 20, 1974; effective December 10, 1974.

Rules 560-10-6-.01 through 560-10-6-.04 have been repealed. Filed November 20, 1974; effective December 10, 1974.

Rules 560-10-9-.01 through 560-10-9-.04 have been repealed and new Rules of the same numbers adopted. Filed November 20, 1974; effective December 10, 1974.

Rule 560-10-15-.05 has been adopted. Filed November 20, 1974; effective December 10, 1974.

Rule 560-10-18-.01 has been repealed and a new Rule 560-10-18-.01 adopted. Filed November 20, 1974; effective December 10, 1974.

Rule 560-10-19-.11 has been adopted. Filed November 20, 1974; effective December 10, 1974.

Rule 560-10-20-.04 has been repealed and a new Rule 560-10-20-.04 adopted. Filed November 20, 1974; effective December 10, 1974.

Rules 560-10-20-.05 through 560-10-20-.07 have been repealed. Filed November 20, 1974; effective December 10, 1974.

Rule 560-10-21-.15 has been adopted. Filed November 20, 1978; effective December 10, 1978.

Rules 560-12-3-.01, 560-12-3-.06, 560-12-3-.14, 560-12-3-.16, 560-12-3-.25, 560-12-3-.26, 560-12-3-.28, 560-12-3-.30, and 560-12-3-.31 have been repealed and new Rules of the same numbers adopted. Filed November 20, 1974; effective December 10, 1974.

Rule 560-12-3-.27 has been repealed. Filed November 20, 1974; effective December 10, 1974.

Rules 560-12-3-.49 through 560-12-3-.56 have been adopted. Filed November 20, 1974; effective December 10, 1974.

Rule 560-2-3-.04 has been amended by the adoption of subparagraph (c). Filed December 24, 1974; effective January 13, 1975.

Chapter 560-9-1 has been repealed and a new Chapter 560-9-1 of the same title, containing Rules 560-9-1-.01 through 560-9-1-.06, adopted. Filed December 24, 1974; effective January 13, 1975.

Rule 560-9-2-.15 has been repealed and a new Rule 560-9-2-.15 adopted. Filed December 24, 1974; effective January 13, 1975.

Rule 560-9-3-.77 has been amended. Filed December 24, 1974; effective January 13, 1975.

Rules 560-9-3-.50 through 560-9-3-.53, 560-9-3-.55, 560-9-3-.59, 560-9-3-.60, 560-9-3-.62 through 560-9-3-.64, 560-9-3-.69, 560-9-3-.70, 560-9-3-.80 through 560-9-3-.82, and 560-9-3-.84 have been repealed. Filed December 24, 1974; effective January 13, 1975.

Rules 560-12-2-.94, and 560-12-2-.96 through 560-12-2-.99 have been adopted. Rule 560-12-2-.95 is reserved. Filed December 24, 1974; effective January 13, 1975.

Rule 560-12-4-.04 has been amended by the repeal of subparagraph (1)(a)1. and by the adoption of a new subparagraph (1)(a) 1.; said Rule has been further amended by the repeal of subparagraph (1)(d)4. and by the adoption of a new subparagraph (1)(d)4. Filed December 24, 1974; effective January 13, 1975.

Rule 560-2-4-.09 has been adopted. Filed December 26, 1974; effective January 15, 1975.

Rule 560-2-5-.07 has been amended by the adoption of subparagraph (1)(e) and paragraph (3). Filed December 26, 1974; effective January 15, 1975.

Rule 560-8-4-.27 has been adopted. Filed December 26, 1974; effective January 15, 1975.

Rule 560-8-7-.36 has been adopted. Filed December 26, 1974; effective January 15, 1975.

Rules 560-12-2-.03, 560-12-2-.10, 560-12-2-.11, 560-12-2-.24, 560-12-2-.30, 560-12-2-.32, 560-12-2-.34, 560-12-2-.35, 560-12-2-.37, 560-12-2-.38, 560-12-2-.50, 560-12-2-.76, 560-12-2-.82, and 560-12-2-.87 have been repealed and new Rules of the same numbers adopted. Filed January 13, 1975; effective February 2, 1975.

Rule 560-12-2-.19 has been amended by the repeal of paragraph (2) and by the adoption of a new paragraph (2); said Rule has been further amended by the repeal of the last sentence of paragraph (3). Filed January 13, 1975; effective February 2, 1975.

Paragraph (2) of Rule 560-12-2-.23 has been amended. Filed January 13, 1975; effective February 2, 1975.

Rule 560-12-2-.26 has been amended by the repeal of paragraph (1) and by the adoption of a new paragraph (1). Filed January 13, 1975; effective February 2, 1975.

Rule 560-12-2-.27 has been amended by adding a reference to the title. Filed January 13, 1975; effective February 2, 1975.

Rule 560-12-2-.41 has been amended by the repeal of paragraph (1) and by the adoption of a new paragraph (1). Filed January 13, 1975; effective February 2, 1975.

Paragraph (5) of Rule 560-12-2-.43 has been amended. Filed January 13, 1975; effective February 2, 1975.

Rule 560-12-2-.51 has been amended by changing the title and by the adoption of paragraph (4). Filed January 13, 1975; effective February 2, 1975.

Rule 560-12-2-.62 has been amended by the repeal of paragraph (2) and by the adoption of a new paragraph (2). Filed January 13, 1975; effective February 2, 1975.

Rule 560-12-2-.64 has been amended by the repeal of paragraph (2) and by the adoption of a new paragraph (2). Filed January 13, 1975; effective February 2, 1975.

Rule 560-12-2-.65 has been amended by the repeal of paragraphs (3), (4), and (5), and by the adoption of new paragraphs (3) and (4). Filed January 13, 1975; effective February 2, 1975.

Rule 560-12-2-.79 has been amended by the repeal of paragraphs (1) and (9) and by the adoption of new paragraphs (1) and (9). Filed January 13, 1975; effective February 2, 1975.

Paragraph (3) of Rule 560-12-2-.85 has been amended. Filed January 13, 1975; effective February 2, 1975.

Paragraph (1) of Rule 560-12-2-.89 has been amended by adding a reference; Rule 560-12-2-.89 has been further amended by the adoption of paragraph (4). Filed January 13, 1975; effective February 2, 1975.

Rule 560-12-2-.90 has been amended by the repeal of paragraphs (3) and (4) and by the adoption of new paragraphs (3) and (4). Filed January 13, 1975; effective February 2, 1975.

Rules 560-1-1-.02, 560-1-1-.03, and 560-1-1-.04 have been repealed and new Rules of the same numbers adopted. Filed January 15, 1975; effective February 4, 1975.

The title of 560-3 Comptroller Unit has been changed to 560-3 Fiscal Operations Division. Filed January 15, 1975; effective February 4, 1975.

Rules 560-3-1-.01, 560-3-1-.03, and 560-3-1-.04 have been repealed and new Rules of the same numbers adopted. Filed January 15, 1975; effective February 4, 1975.

Rules 560-3-2-.04, 560-3-2-.05, 560-3-2-.18, and 560-3-2-.19 have been repealed and new Rules of the same titles adopted. Filed January 15, 1975; effective February 4, 1975.

Rule 560-3-3-.01 has been repealed and a new Rule 560-3-3-.01 adopted. Filed January 15, 1975; effective February 4, 1975.

Unit 560-4, entitled "Data Processing Unit," has been repealed and a new Unit 560-4, entitled "Central Audit Unit" adopted. Filed January 15, 1975; effective February 4, 1975. (No Rules have been filed for this Unit.)

Unit 560-5, entitled "Fraud and Intelligence Unit," has been repealed and a new Unit 560-5, entitled "Internal Investigation Division," adopted. Filed January 15, 1975; effective February 4, 1975.

Chapter 560-5-1 has been repealed and a new Chapter 560-5-1 of the same title, containing Rules 560-5-1-.01 through 560-5-1-.05, adopted. Filed January 15, 1975; effective February 4, 1975.

Chapter 560-5-2 has been repealed and a new Chapter 560-5-2 of the same title, containing Rules 560-5-2-.01 through 560-5-2-.06, adopted. Filed January 15, 1975; effective February 4, 1975.

Unit 560-6, entitled "Field Services Unit", has been adopted. Filed January 15, 1975; effective February 4, 1975. (No Rules have been filed for this Unit.)

Rules 560-11-2-.48 through 560-11-2-.54 have been adopted. Filed January 15, 1975; effective February 4, 1975. (Rules 560-11-2-.40 through 560-11-2-.47 are reserved.) Filed January 15, 1975; effective February 4, 1975.

Chapter 560-2-13, entitled "Passenger Carriers," containing Rules 560-2-13-.01 through 560-2-13-.03, has been adopted. Filed January 30, 1975; effective February 19, 1975.

Rule 560-12-1-.26 has been repealed and a new Rule 560-12-1-.26 adopted. Filed January 22, 1975; effective April 1, 1975, as specified by the Agency.

Rule 560-2-3-.06 has been amended by the repeal of subparagraph (1)(b) and by the adoption of a new subparagraph (1)(b). Filed April 23, 1975; effective May 13, 1975.

Rules 560-2-2-.07 and 560-2-2-.11 have been repealed and new Rules of the same numbers adopted. Filed May 13, 1975; effective June 2, 1975.

Rule 560-2-2-.16 has been adopted. Filed May 13, 1975; effective June 2, 1975.

Rules 560-2-3-.04, 560-2-3-.11 through 560-2-3-.13, and 560-2-3-.15 have been repealed and new Rules of the same numbers adopted. Filed May 13, 1975; effective June 2, 1975.

Rule 560-2-3-.18 has been repealed. Filed May 13, 1975; effective June 2, 1975.

Rule 560-2-3-.20 has been adopted. Filed May 13, 1975; effective June 2, 1975.

Rule 560-2-4-.04 has been repealed and a new Rule 560-2-4-.04 adopted. Filed May 13, 1975; effective June 2, 1975.

Rule 560-2-5-.07 has been repealed and a new Rule 560-2-5-.07 adopted. Filed May 13, 1975; effective June 2, 1975.

Rule 560-2-6-.01 has been amended by the adoption of paragraph (7). Filed May 13, 1975; effective June 2, 1975.

Rule 560-2-6-.04 has been repealed and a new Rule 560-2-6-.04 adopted. Filed May 13, 1975; effective June 2, 1975.

Rule 560-2-6-.05 has been repealed. Filed May 13, 1975; effective June 2, 1975.

Rule 560-2-6-.22 has been adopted. Filed May 13, 1975; effective June 2, 1975.

Rule 560-2-7-.04 has been repealed and a new Rule 560-2-7-.04 adopted. Filed May 13, 1975; effective June 2, 1975.

Rule 560-2-9-.06 has been repealed and a new Rule 560-2-9-.06 adopted. Filed May 13, 1975; effective June 2, 1975.

Rules 560-2-12-.07 and 560-2-12-.10 have been repealed. Filed May 13, 1975; effective June 2, 1975.

Rule 560-9-2-.20 has been adopted. Filed May 13, 1975; effective June 2, 1975.

Rule 560-9-3-.91 has been adopted. Filed May 13, 1975; effective June 2, 1975.

Rules 560-11-2-.37 through 560-11-2-.39 have been repealed and new Rules of the same numbers adopted. Filed June 11, 1975; effective July 1, 1975.

Rule 560-2-5-.15 has been adopted. Filed July 2, 1975; effective July 22, 1975.

Rule 560-10-10-.05 has been repealed and a new Rule 560-10-10-.05 adopted. Filed July 2, 1975; effective July 22, 1975.

Rules 560-10-13-.07 through 560-10-13-.11 have been repealed and new Rules of the same numbers adopted. Filed July 2, 1975; effective July 22, 1975.

Rule 560-10-15-.04 has been repealed and a new Rule 560-10-15-.04 adopted. Filed July 2, 1975; effective July 22, 1975.

Rule 560-10-16-.02 has been repealed and a new Rule 560-10-16-.02 adopted. Filed July 2, 1975; effective July 22, 1975.

Rule 560-10-19-.08 has been repealed and a new Rule 560-10-19-.08 adopted. Filed July 2, 1975; effective July 22, 1975.

Rule 560-10-21-.16 has been adopted. Filed July 2, 1975; effective July 22, 1975.

Rule 560-10-22-.01 has been repealed and a new Rule 560-10-22-.01 adopted. Filed July 2, 1975; effective July 22, 1975.

Rule 560-10-24-.01 has been repealed and a new Rule 560-10-24-.01 adopted. Filed July 2, 1975; effective July 22, 1975.

Chapter 560-10-26, entitled "Disabled Persons License Plates," containing Rule 560-10-26-.01, has been adopted. Filed July 2, 1975; effective July 22, 1975.

Chapter 560-10-27, entitled "Free Handicapped Veterans License Plates," containing Rule 560-10-27-.01, has been adopted. Filed July 2, 1975; effective July 22, 1975.

Rule 560-12-1-.26 has been repealed and a new Rule 560-12-1-.26 adopted. Filed July 2, 1975; effective July 22, 1975.

Rule 560-2-4-.10 has been adopted. Filed August 27, 1975; effective September 16, 1975.

Rule 560-2-5-.07 has been amended by the adoption of paragraphs (4) and (5). Filed August 27, 1975; effective September 16, 1975.

Rules 560-2-6-.04 and 560-2-6-.14 have been repealed. Filed August 27, 1975; effective September 16, 1975.

Rule 560-2-6-.12 has been repealed and a new Rule 560-2-6-.12 adopted. Filed August 27, 1975; effective September 16, 1975.

Rule 560-2-6-.22 has been amended by the adoption of paragraph (3). Filed August 27, 1975; effective September 16, 1975.

Rule 560-2-8-.11 has been repealed and a new Rule 560-2-8-.11 adopted. Filed August 27, 1975; effective September 16, 1975.

Rule 560-2-10-.24 has been adopted. Filed August 27, 1975; effective September 16, 1975.

Rule 560-2-11-.15 has been adopted. Filed August 27, 1975; effective September 16, 1975.

Rules 560-2-1-.01 and 560-2-1-.02 have been repealed. Filed October 1, 1975; effective October 21, 1975.

Rule 560-2-3-.10 has been repealed and a new Rule 560-2-3-.10 adopted. Filed December 8, 1975; effective December 28, 1975.

Rule 560-8-7-.15 has been repealed and a new Rule 560-8-7-.15 adopted. Filed December 8, 1975; effective December 28, 1975.

Chapter 560-8-2 has been repealed and a new Chapter 560-8-2, entitled "Malt Beverages: Brewers," containing Rules 560-8-2-.01 through 560-8-2-.12, adopted. Filed December 30, 1975; effective January 19, 1976.

Chapter 560-8-3 has been repealed and a new Chapter 560-8-3, entitled "Malt Beverages: Wholesalers." containing Rules 560-8-3-.01 through 560-8-3-.23 adopted. Filed December 30, 1975; effective January 19, 1976.

Chapter 560-8-4 has been repealed and a new Chapter 560-8-4, entitled "Malt Beverages: Retailers," containing Rules 560-8-4-.01 through 560-8-4-.23, adopted. Filed December 30, 1975; effective January 19, 1976.

Chapter 560-8-5 has been repealed and a new Chapter 560-8-5, entitled "Malt Beverages: Military," containing Rules 560-8-5-.01 through 560-8-5-.09, adopted. Filed December 30, 1975; effective January 19, 1976.

Subparagraph (1)(a) of Rule 560-2-8-.01 has been repealed and a new subparagraph (1)(a) adopted. Filed January 7, 1976; effective January 27, 1976.

Chapter 560-12-5, entitled "Local Option Tax," containing Rules 560-12-5-.01 through 560-12-5-.09, has been adopted. Filed January 12, 1976; effective February 1, 1976.

Rule 560-2-6-.02 has been repealed and a new Rule 560-2-6-.02 adopted. Filed April 5, 1976; effective April 25, 1976.

Rules 560-9-2-.18 and 560-9-2-.19 have been repealed and new Rules of the same numbers adopted. Filed April 5, 1976; effective April 25, 1976.

Rule 560-10-15-.04 has been repealed and a new Rule 560-10-15-.04 adopted. Filed April 6, 1976; effective April 26, 1976.

Rules 560-10-19-.06 through 560-10-19-.08 have been repealed and new Rules of the same numbers adopted. Filed April 6, 1976; effective April 26, 1976.

Rule 560-10-22-.01 has been repealed and a new Rule 560-10-22-.01 adopted. Filed April 6, 1976; effective April 26, 1976.

Rule 560-10-24-.01 has been repealed and a new Rule 560-10-24-.01 adopted. Filed April 6, 1976; effective April 26, 1976.

Rule 560-10-26-.01 has been repealed and a new Rule 560-10-26-.01 adopted. Filed April 6, 1976; effective April 26, 1976.

Rule 560-10-27-.01 has been repealed and a new Rule 560-10-27-.01 adopted. Filed April 6, 1976; effective April 26, 1976.

Rule 560-12-5-.10 has been adopted. Filed April 30, 1976; effective May 20, 1976.

Rules 560-7-8-.08 through 560-7-8-.10 have been repealed and new Rules of the same numbers adopted. Filed May 4, 1976; effective May 24, 1976.

Rules 560-7-8-.14, 560-7-8-.20, and 560-7-8-.21 have been repealed. Filed May 4, 1976; effective May 24, 1976.

Paragraph (1) of Rule 560-7-8-.15 has been amended. Filed May 4, 1976; effective May 24, 1976.

Rule 560-12-1-.08 has been amended by the adoption of subparagraph (1)(g). Filed May 12, 1976; effective June 1, 1976.

Subparagraph (6)(b) of Rule 560-12-1-.09 has been amended. Filed May 12, 1976; effective June 1, 1976.

Rule 560-12-1-.13 has been repealed and a new Rule 560-12-1-.13 adopted. Filed May 12, 1976; effective June 1, 1976.

Paragraph (5) of Rule 560-12-2-.26 has been amended. Filed May 12, 1976; effective June 1, 1976.

Rules 560-12-3-.04, 560-12-3-.05, and 560-12-3-.09 have been repealed and new Rules of the same numbers adopted. Filed May 12, 1976; effective June 1, 1976.

Rules 560-12-3-.07, 560-12-3-.08, 560-12-3-.14, and 560-12-3-.25 have been repealed. Filed May 12, 1976; effective June 1, 1976.

Chapter 560-6-3, entitled "Forms (Forms Applicable to All Taxes Administered by State Revenue Commissioner)." containing Rule 560-6-3-.01, has been adopted. Filed May 20, 1976; effective June 9, 1976.

Paragraph (3) of Rule 560-2-5-.02 has been amended. Filed July 6, 1976; effective July 26, 1976.

Rule 560-2-6-.07 has been repealed and a new Rule 560-2-6-.07 adopted. Filed July 6, 1976; effective July 26, 1976.

Rule 560-2-7-.04 has been repealed and a new Rule 560-2-7-.04 adopted. Filed July 6, 1976; effective July 26, 1976.

Rule 560-2-3-.03 has been repealed and a new Rule 560-2-3-.03 adopted. Filed July 19, 1976; effective August 8, 1976.

Rule 560-2-8-.01 has been amended by the adoption of subparagraph (1)(c). Filed July 19, 1976; effective August 8, 1976.

Rules 560-2-8-.02, 560-2-8-.03, 560-2-8-.16, 560-2-8-.17, 560-28-.22, 560-2-8-.23, and 560-2-8-.24 have been repealed. Filed July 19, 1976; effective August 8, 1976.

Rules 560-2-8-.12, 560-2-8-.13, 560-2-8-.15, 560-2-8-.20, and 560-2-8-.21 have been repealed and new Rules of the same numbers adopted. Filed July 19, 1976; effective August 8, 1976.

Rule 560-2-10-.01 has been repealed and a new Rule 560-2-10-.01 adopted. Filed July 19, 1976; effective August 8, 1976.

Chapter 560-2-14, entitled "Sunday Sales," containing Rules 560-2-14-.01 through 560-2-14-.08, has been adopted. Filed July 19, 1976; effective August 8, 1976.

Rule 560-8-3-.14 has been repealed and a new Rule 560-8-3-.14 adopted. Filed July 19, 1976; effective August 8, 1976.

Rules 560-8-4-.05, 560-8-4-.10, 560-8-4-.20, and 560-8-4-.21 have been repealed and new Rules of the same numbers adopted. Filed July 19, 1976; effective August 8, 1976.

Rule 560-8-6-.05 has been amended by the repeal of subparagraph (2)(d) and by renumbering subparagraph (2)(e) as (2)(d). Filed July 19, 1976; effective August 8, 1976.

Rule 560-8-11-.10 has been adopted. Filed July 19, 1976; effective August 8, 1976.

Chapter 560-8-12, entitled "Sunday Sales," containing Rules 560-8-12-.01 through 560-8-12-.08, has been adopted. Filed July 19, 1976; effective August 8, 1976.

Rules 560-8-7-.13 and 560-8-7-.14 have been repealed and new Rules of the same numbers adopted. Filed September 29, 1976; effective October 19, 1976.

Rules 560-10-1-.01 through 560-10-1-.03 have been repealed and new Rules of the same numbers adopted. Filed November 16, 1976; effective December 6, 1976.

Rules 560-10-1-.04 through 560-10-1-.07 have been repealed. Filed November 16, 1976; effective December 6, 1976.

Rule 560-10-2-.17 has been repealed and a new Rule 560-10-2-.17 adopted. Filed November 16, 1976; effective December 6, 1976.

Rule 560-10-3-.04 has been repealed and a new Rule 560-10-3-.04 adopted. Filed November 16, 1976; effective December 6, 1976.

Rule 560-10-4-.03 has been repealed and a new Rule 560-10-4-.03 adopted. Filed November 16, 1976; effective December 6, 1976.

Rules 560-10-9-.01 through 560-10-9-.04 have been repealed and new Rules of the same numbers adopted. Filed November 16, 1976; effective December 6, 1976.

Rule 560-10-16-.03 has been repealed and a new Rule 560-10-16-.03 adopted. Filed November 16, 1976; effective December 6, 1976.

Rule 560-10-17-.01 has been repealed and a new Rule 560-10-17-.01 adopted. Filed November 16, 1976; effective December 6, 1976.

Rules 560-10-19-.04 through 560-10-19-.08, 560-10-19-.10, and 560-10-19-.11 have been repealed and new Rules of the same numbers adopted. Filed November 16, 1976; effective December 6, 1976.

Rules 560-10-20-.01 through 560-10-20-.04 have been repealed and new Rules of the same numbers adopted. Filed November 16, 1976; effective December 6, 1976.

Rules 560-10-21-.01 through 560-10-21-.11, and 560-10-21-.13 through 560-10-21-.16 have been repealed and new Rules of the same numbers adopted. Filed November 16, 1976; effective December 6, 1976.

Rule 560-10-22-.01 has been repealed and a new Rule 560-10-22-.01 adopted. Filed November 16, 1976; effective December 6, 1976.

Rule 560-10-25-.01 has been repealed and a new Rule 560-10-25-.01 adopted. Filed November 16, 1976; effective December 6, 1976.

Rules 560-1-1-.02 and 560-1-1-.03 have been repealed and new Rules of the same numbers adopted. Filed December 16, 1976; effective January 5, 1977.

Rules 560-2-1-.18 and 560-2-1-.22 have been repealed and new Rules of the same numbers adopted. Filed March 23, 1977; effective April 12, 1977.

Rules 560-2-5-.03, 560-2-5-.05, 560-2-5-.09, and 560-2-5-.14 have been repealed and new Rules of the same numbers adopted. Filed March 23, 1977; effective April 12, 1977.

Rule 560-2-5-.08 has been repealed. Filed March 23, 1977; effective April 12, 1977.

Rule 560-2-6-.01 has been amended by the adoption of paragraph (8). Filed March 23, 1977; effective April 12, 1977.

Rule 560-2-6-.02 has been repealed and a new Rule 560-2-6-.02 adopted. Filed March 23, 1977; effective April 12, 1977.

Rule 560-2-6-.11 has been amended by the adoption of subparagraph (1)(f), and by the adoption of paragraph (6). Filed March 23, 1977; effective April 12, 1977.

Rule 560-2-6-.15 has been amended by the adoption of subparagraph (2)(g). Filed March 23, 1977; effective April 12, 1977.

Rule 560-2-6-.19 has been amended by the repeal of subparagraph (1)(e) and by the adoption of a new subparagraph (1)(e); and has been further amended by the adoption of paragraphs (3) and (4). Filed March 23, 1977; effective April 12, 1977.

Rule 560-2-6-.23 has been adopted. Filed March 23, 1977; effective April 12, 1977.

Rule 560-2-8-.01 has been amended by the repeal of paragraph (2) and by the adoption of a new paragraph (2). Filed March 23, 1977; effective April 12, 1977.

Rule 560-2-8-.14 has been repealed and a new Rule 560-2-8-.14 adopted. Filed March 23, 1977; effective April 12, 1977.

Rule 560-2-11-.08 has been repealed and a new Rule 560-2-11-.08 adopted. Filed March 23, 1977; effective April 12, 1977.

Rule 560-2-11-.14 has been repealed. Filed March 23, 1977; effective April 12, 1977.

Rule 560-7-3-.09 has been repealed and a new Rule 560-7-3-.09 adopted. Filed March 23, 1977; effective April 12, 1977.

Rule 560-7-3-.12 has been adopted. Filed March 23, 1977; effective April 12, 1977.

Rules 560-2-5-.07, 560-2-5-.09, and 560-2-5-.10 have been repealed and new Rules of the same numbers adopted. Filed May 25, 1977; effective June 14, 1977.

Rule 560-2-6-.15 has been repealed and a new Rule 560-2-6-.15 adopted. Filed May 25, 1977; effective June 14, 1977.

Rule 560-8-4-.07 has been repealed and a new Rule 560-8-4-.07 adopted. Filed May 25, 1977; effective June 14, 1977.

Rule 560-2-7-.04 has been repealed and a new Rule 560-2-7-.04 adopted. Filed July 21, 1977; effective August 16, 1977.

Rule 560-8-3-.24 has been adopted. Filed August 30, 1977; effective September 19, 1977.

Rule 560-8-4-.12 has been amended by the adoption of paragraph (4). Filed August 30, 1977; effective September 19, 1977.

Rule 560-8-4-.24 has been adopted. Filed August 30, 1977; effective September 19, 1977.

Rule 560-8-5-.08 has been amended by the repeal of paragraph (1) and by the adoption of a new paragraph (1). Filed August 30, 1977; effective September 19, 1977.

Rule 560-8-11-.01 has been repealed and a new Rule 560-8-11-.01 adopted. Filed August 30, 1977; effective September 19, 1977.

Rules 560-2-8-.07 and 560-2-8-.14 has been repealed and new Rules of the same numbers adopted. Filed September 1, 1977; effective September 21, 1977.

Rule 560-8-2-.12 has been repealed and a new Rule 560-8-2-.12 adopted. Filed September 1, 1977; effective September 21, 1977.

Rule 560-8-3-.13 has been repealed and a new Rule 560-8-3-.13 adopted. Filed September 1, 1977; effective September 21, 1977.

Rule 560-8-3-.15 has been amended by numbering the unnumbered paragraph as (1) and by the adoption of paragraph (2). Filed September 1, 1977; effective September 21, 1977.

Rule 560-8-3-.19 has been amended by the repeal of paragraph (1) and by the adoption of a new paragraph (1). Filed September 1, 1977; effective September 21, 1977.

Rule 560-8-3-.23 has been amended by the adoption of paragraph (4). Filed September 1, 1977; effective September 21, 1977.

Rules 560-8-4-.08 and 560-8-4-.13 have been repealed and new Rules of the same numbers adopted. Filed September 1, 1977; effective September 21, 1977.

Rule 560-8-5-.08 has been amended by the repeal of paragraph (3) and by the adoption of a new paragraph (3). Filed September 1, 1977; effective September 21, 1977.

Chapter 560-8-7 has been repealed and a new Chapter 560-8-7, of the same title, containing Rules 560-8-7-.01 through 560-8-7-.24, adopted. Filed September 1, 1977; effective September 21, 1977.

Chapter 560-8-8 has been repealed and a new Chapter 560-8-8, of the same title, containing Rules 560-8-8-.01 through 560-8-8-.06, adopted. Filed September 1, 1977; effective September 21, 1977.

Rule 560-8-11-.02 has been repealed. Filed September 1, 1977; effective September 21, 1977.

Rule 560-8-11-.03 has been repealed and a new Rule 560-8-11-.03 adopted. Filed September 1, 1977; effective September 21, 1977.

Rule 560-8-11-.10 has been amended by the repeal of paragraph (6) and by the adoption of a new paragraph (6). Filed September 1, 1977; effective September 21, 1977.

Rule 560-8-3-.15 has been amended by the repeal of paragraph (2) and by the adoption of a new paragraph (2). Filed September 7, 1977; effective September 27, 1977.

Rule 560-2-11-.07 has been repealed and a new Rule 560-2-11-.07 adopted. Filed October 5, 1977; effective October 25, 1977.

Chapter 560-10-28, entitled "Tag Service Companies," containing Rules 560-10-28-.01 through 560-10-28-.04, has been adopted. Filed October 28, 1977; effective November 17, 1977.

Rule 560-2-2-.16 has been repealed. Filed November 2, 1977; effective November 22, 1977.

Rule 560-2-4-.03 has been repealed and a new Rule 560-2-4-.03 adopted. Filed November 2, 1977; effective November 22, 1977.

Rule 560-2-5-.02 has been amended by the repeal of paragraph (2) and by the adoption of a new paragraph (2). Filed November 2, 1977; effective November 22, 1977.

Rule 560-2-5-.06 has been repealed. Filed November 2, 1977; effective November 22, 1977.

Rule 560-2-5-.09 has been amended by the adoption of paragraph (5). Filed November 2, 1977; effective November 22, 1977.

Rule 560-2-5-.15 has been amended by the repeal of paragraph (3) and by the adoption of a new paragraph (3). Filed November 2, 1977; effective November 22, 1977.

Rule 560-2-6-.01 has been repealed and a new Rule 560-2-6-.01 adopted. Filed November 2, 1977; effective November 22, 1977.

Rule 560-2-8-.11 has been repealed and a new Rule 560-2-8-.11 adopted. Filed November 2, 1977; effective November 22, 1977.

Rule 560-2-10-.12 has been amended by the adoption of paragraph (4). Filed November 2, 1977; effective November 22, 1977.

Rule 560-2-10-.16 has been repealed and a new Rule 560-2-10-.16 adopted. Filed November 2, 1977; effective November 22, 1977.

Rule 560-2-6-.02 has been amended by the repeal of paragraph (2) and by the adoption of a new paragraph (2). Filed November 28, 1977; effective December 18, 1977.

560-5 "Internal Investigation Division" has been changed to "Special Investigations." Filed January 24, 1978; effective February 13, 1978.

Chapter 560-5-1 has been repealed and a new Chapter 560-5-1 of the same title, containing Rules 560-5-1-.01 through 560-5-1-.05, adopted. Filed January 24, 1978; effective February 13, 1978.

Chapter 560-5-2 has been repealed and a new Chapter 560-5-2 of the same title, containing Rules 560-5-2-.01 through 560-5-2-.06, adopted. Filed January 24, 1978; effective February 13, 1978.

Rule 560-9-2-.03 has been repealed and a new Rule 560-9-2-.03 adopted. Filed February 6, 1978; effective February 26, 1978.

Rule 560-10-2-.05 has been amended by the repeal of paragraph (3) and by the adoption of a new paragraph (3). Filed February 27, 1978; effective March 19, 1978.

Rule 560-2-3-.10 has been repealed and a new Rule 560-2-3-.10 adopted. Filed April 17, 1978; effective May 7, 1978.

Rule 560-10-20-.05 has been adopted. Filed May 1, 1978; effective May 21, 1978.

Rule 560-9-2-.21 has been adopted. Filed May 16, 1978; effective June 5, 1978.

Rules 560-11-2-.40 through 560-11-2-.47 have been adopted. Filed May 30, 1978; effective June 19, 1978.

Rule 560-2-6-.01 has been amended by the repeal of paragraph (4) and by the adoption of a new paragraph (4). Filed June 23, 1978; effective July 13, 1978.

Rule 560-2-5-.02 has been amended by the repeal of paragraph (3) and by the adoption of a new paragraph (3). Filed August 1, 1978; effective August 21, 1978.

Rule 560-2-6-.23 has been repealed and a new Rule 560-2-6-.23 adopted. Filed August 1, 1978; effective August 21, 1978.

Rule 560-2-10-.25 has been adopted. Filed August 1, 1978; effective August 21, 1978.

Rule 560-2-11-.11 has been repealed and a new Rule 560-2-11-.11 adopted. Filed August 1, 1978; effective August 21, 1978.

Rule 560-2-10-.26 has been adopted. Filed August 23, 1978; effective September 12, 1978.

Rule 560-2-2-.13 has been repealed and a new Rule 560-2-2-.13 adopted. Filed September 25, 1978; effective October 15, 1978.

Rule 560-2-6-.11 has been amended by the repeal of paragraph (3) and by the adoption of a new paragraph (3). Filed September 25, 1978; effective October 15, 1978.

Rule 560-2-8-.05 has been repealed and a new Rule 560-2-8-.05 adopted. Filed September 25, 1978; effective October 15, 1978.

Chapter 560-2-14, entitled "Sunday Sales" has been repealed. Filed September 25, 1978; effective October 15, 1978.

Chapter 560-9-2 has been amended by changing the title from "Rules and Regulations Under the `Motor Fuel Tax Law' and the `Motor Carrier Tax Act'" to "Rules and Regulations Under the `Motor Fuel Tax Law' and the `Motor Carrier Fuel Tax Law.'" Filed October 5, 1978; effective October 25, 1978.

Rule 560-9-2-.01 has been amended by the repeal of paragraphs (1) and (3) and by the adoption of new Paragraphs (1) and (3); said Rule has been further amended by changing the Authority for same. Filed October 5, 1978; effective October 25, 1978.

Rules 560-9-2-.02, 560-9-2-.09, and 560-9-2-.10 have been repealed. Filed October 5, 1978; effective October 25, 1978.

Rules 560-9-2-.03 through 560-9-2-.07 have been amended by changing the Authority for said Rules. Filed October 5, 1978; effective October 25, 1978.

Rule 560-9-2-.08 has been repealed and a new Rule 560-9-2-.08 adopted. Filed October 5, 1978; effective October 25, 1978.

Rule 560-9-2-.17 has been repealed and a new Rule 560-9-2-.17 adopted. Filed October 5, 1978; effective October 25, 1978.

Chapter 560-9-3 has been amended by changing the title from "Forms Used in the Administration of the `Motor Fuel Tax Law' and the `Motor Carrier Tax Law'" to "Forms Used in the Administration of the `Motor Fuel Tax Law' and the `Motor Carrier Fuel Tax Law.'" Filed October 5, 1978; effective October 25, 1978.

Rules 560-9-3-.01, 560-9-3-.07, 560-9-3-.12, 560-9-3-.13, 560-9-3-.18, 560-9-3-.20, 560-9-3-.44, 560-9-3-.46, 560-9-3-.47, 560-9-3-.56, 560-9-3-.77, 560-9-3-.78, 560-9-3-.79, 560-9-3-.83, and 560-9-3-.85 through 560-9-3-.88 have been repealed and new Rules of the same numbers adopted. Said Rules have been further amended by changing the Authority for same. Filed October 5, 1978; effective October 25, 1978.

Rules 560-9-3-.04, 560-9-3-.11, 560-9-3-.25, 560-9-3-.26, 560-9-3-.30, 560-9-3-.58, 560-9-3-.75, and 560-9-3-.76 have been repealed and new Rules of the same numbers adopted. Filed October 5, 1978; effective October 25, 1978.

Rules 560-9-3-.02, 560-9-3-.06, 560-9-3-.08 through 560-9-3-.10, 560-93-.14 through 560-9-3-.17, 560-9-3-.19, 560-9-3-.21 through 560-9-3-.24, 560-9-3-.29, 560-9-3-.31 through 560-9-3-.43, 560-9-3-.45, 560-9-3-.48, 560-9-3-.49, 560-9-3-.54, 560-9-3-.57, 560-94-.61, 560-9-3-.65 through 560-9-3-.68, and 560-9-3-.71 through 560-9-3-.74 have been repealed. Filed October 5, 1978; effective October 25, 1978.

Rule 560-9-2-.15 has been amended by the repeal of subparagraph (a) and by the adoption of a new subparagraph (a); said Rule has been further amended by changing the Authority for same. Filed October 5, 1978; effective November 1, 1978, as specified by the Agency.

Rule 560-9-2-.16 has been amended by the repeal of subparagraph (b) and by the adoption of a new subparagraph (b); said Rule has been further amended by changing the Authority for same. Filed October 5, 1978; effective November 1, 1978, as specified by the Agency.

Rule 560-12-1-.24 has been repealed and a new Rule 560-12-1-.24 adopted. Filed October 31, 1978; effective November 20, 1978.

Rule 560-8-3-.05 has been repealed and a new Rule 560-8-3-.05 adopted. Filed November 17, 1978; effective December 7, 1978.

Rule 560-12-2-.100 has been adopted. Filed December 1, 1978; effective December 21, 1978.

Emergency Rule 560-2-15-0.3 entitled "Nonprofit Bingo Games," containing Rules 560-2-15-0.3-.01 through 560-2-15-0.3-.26 was filed December 27, 1978; effective December 22, 1978, the date of adoption, to remain in effect for a period of 120 days or until the adoption of permanent Rules covering the same subject matter superseding this Emergency Rule, as specified by the Agency. (This Emergency Rule will not be published; copies may be obtained from the Department of Revenue.)

Rules 560-9-2-.18, 560-9-2-.19, and 560-9-2-.20 have been repealed. Filed October 5, 1978; effective December 31, 1978, as specified by the Agency.

Rules 560-9-3-.05, 560-9-3-.89 through 560-9-3-.91 have been repealed. Filed October 5, 1978; effective December 31, 1978, as specified by the Agency.

Chapter 560-9-1 has been repealed and a new Chapter 560-9-1 of the same title, containing Rules 560-9-1-.01 through 560-9-1-.07, adopted. Filed October 5, 1978; effective January 1, 1979, as specified by the Agency.

Rule 560-9-2-.21 has been repealed and a new Rule 560-9-2-.21 adopted. Filed October 5, 1978; effective January 1, 1979, as specified by the Agency.

Rules 560-9-3-.27 and 560-9-3-.28 have been repealed and new Rules of the same numbers adopted. Filed October 5, 1978; effective January 1, 1979, as specified by the Agency.

Chapter 560-10-29, entitled "Free United States Military Reserve Tags," containing Rule 560-10-29-.01, has been adopted. Filed January 22, 1979; effective February 11, 1979.

Chapter 560-2-15, entitled "Nonprofit Bingo Games," containing Rules 560-2-15-.01 through 560-2-15-.26, has been adopted superseding Emergency Rule 560-2-15-0.3. Filed February 23, 1979; effective March 15, 1979.

Rule 560-10-14-.01 has been amended by the repeal of paragraph (3) and by the adoption of a new paragraph (3). Filed June 8, 1979; effective June 28, 1979.

Rule 560-10-20-.05 has been repealed and a new Rule 560-10-20-.05 adopted. Filed June 8, 1979; effective June 28, 1979.

Rule 560-10-24-.01 has been repealed and a new Rule 560-10-24-.01 adopted. Filed June 8, 1979; effective June 28, 1979.

Rule 560-10-29-.01 has been repealed and a new Rule 560-10-29-.01 adopted. Filed June 8, 1979; effective June 28, 1979.

Rule 560-2-10-.27 has been adopted. Filed June 25, 1979; effective July 15, 1979.

Rule 560-1-1-.02 has been repealed, and a new Rule 560-1-1-.02 adopted. Filed November 14, 1979; effective December 4, 1979.

Rules 560-2-7-.01 and 560-2-7-.02 have been repealed and new Rules of the same numbers adopted. Filed November 27, 1979; effective December 17, 1979.

Rule 560-2-15-.17 has been repealed and a new Rule 560-2-15-.17 adopted. Filed November 27, 1979; effective December 17, 1979.

Rule 560-8-6-.08 has been repealed. Filed November 27, 1979; effective December 17, 1979.

Chapter 560-9-1 has been repealed and a new Chapter 560-9-1 of the same title, containing Rules 560-9-1-.01 through 560-9-1-.07, adopted. Filed December 3, 1979; effective January 1, 1980, as specified by the Agency.

Chapter 560-9-2 has been repealed and a new Chapter 560-9-2 of the same title, containing Rules 560-9-2-.01 through 560-9-2-.11, adopted. Filed December 3, 1979; effective January 1, 1980, as specified by the Agency.

Chapter 560-9-3 has been repealed and a new Chapter 560-9-3 of the same title, containing Rules 560-9-3-.01 through 560-9-3-.29, adopted. Filed December 3, 1979; effective January 1, 1980, as specified by the Agency.

Rule 560-1-1-.16 has been adopted. Filed January 7, 1980; effective January 27, 1980.

Rule 560-12-2-.61 has been amended by the repeal of paragraphs (6), (7), (8) and (9) and by the renumbering of paragraph (10) as paragraph (6). Filed January 7, 1980; effective January 27, 1980.

Rule 560-12-5-.06 has been repealed and a new Rule 560-12-5-.06 adopted. Filed January 7, 1980; effective January 27, 1980.

Rule 560-10-12-.07 has been repealed. Filed April 7, 1980; effective April 27, 1980.

Rule 560-9-2-.11 has been repealed and a new Rule 560-9-2-.11 adopted. Filed April 18, 1980; effective May 8, 1980.

Rule 560-9-2-.12 has been adopted. Filed April 18, 1980; effective May 8, 1980.

Rule 560-1-1-.17 has been adopted. Filed June 10, 1980; effective June 30, 1980.

Rule 560-12-1-.19 has been repealed and a new Rule 560-12-1-.19 adopted. Filed June 10, 1980; effective June 30, 1980.

Paragraph (4) of Rule 560-12-1-.26 has been amended. Filed June 10, 1980; effective June 30, 1980.

Rule 560-12-1-.35 has been adopted. Filed June 10, 1980; effective June 30, 1980.

Paragraph (2) of Rule 560-12-2-.17 has been amended. Filed June 10, 1980; effective June 30, 1980.

Rule 560-12-2-.71 has been repealed and a new Rule 560-12-2-.71 adopted. Filed June 10, 1980; effective June 30, 1980.

Rule 560-12-3-.04 has been amended. Filed June 10, 1980; effective June 30, 1980.

Rule 560-12-3-.05 has been repealed. Filed June 10, 1980; effective June 30, 1980.

Rule 560-2-4-.10 has been repealed and a new Rule 560-2-4-.10 adopted. Filed June 20, 1980; effective July 10, 1980.

Rule 560-11-2-.25 has been amended by the adoption of paragraph (3). Filed June 20, 1980; effective July 10, 1980.

Rule 560-11-2-.26 has been amended by the adoption of paragraph (3). Filed June 20, 1980; effective July 10, 1980.

Rule 560-11-2-.29 has been repealed and a new Rule 560-11-2-.29 adopted. Filed June 20, 1980; effective July 10, 1980.

Rule 560-11-2-.30 has been repealed and a new Rule 560-11-2-.30 adopted. Filed June 20, 1980; effective July 10, 1980.

Rule 560-11-2-.31 has been amended by the repeal of paragraph (2) and subparagraph (5)(a) and by the adoption of a new paragraph (2) and a new subparagraph (5)(a). Filed June 20, 1980; effective July 10, 1980.

Rule 560-11-2-.55 has been adopted. Filed June 20, 1980; effective July 10, 1980.

Rule 560-12-1-.08 has been amended by the renumbering of subparagraphs (2)(e), (f), (g), (h), and (i), to (2)(f), (g), (h), (i), and (j); said Rule has been further amended by the adoption of a new subparagraph (2)(e). Filed June 20, 1980; effective July 10, 1980.

Rule 560-12-2-.09 has been amended by the repeal of paragraphs (1) and (2) and by the adoption of new paragraphs (1) and (2). Filed June 20, 1980; effective July 10, 1980.

Paragraph (3) of Rule 560-12-2-.89 has been amended. Filed June 20, 1980; effective July 10, 1980.

Rule 560-12-2-.93 has been repealed and a new Rule 560-12-2-.93 adopted. Filed June 20, 1980; effective July 10, 1980.

Rule 560-12-2-.95 has been adopted. Filed June 20, 1980; effective July 10, 1980.

Rule 560-12-3-.14 has been adopted. Filed June 20, 1980; effective July 10, 1980.

Rule 560-10-12-.07 has been adopted. Filed August 7, 1980; effective August 27, 1980.

Chapter 560-2-15 has been repealed. Filed August 22, 1980; effective September 11, 1980.

Rule 560-11-2-.55 has been amended by the repeal of subparagraph (a) and by the adoption of a new subparagraph (a). Filed August 22, 1980; effective September 11, 1980.

Rule 560-10-24-.01 has been repealed and a new Rule 560-10-24-.01 adopted. Filed September 29, 1980; October 19, 1980.

Rule 560-10-29-.01 has been repealed and a new Rule 560-10-29-.01 adopted. Filed September 29, 1980; effective October 19, 1980.

Rule 560-12-4-.02 has been repealed and a new Rule 560-12-4-.02 adopted. Filed August 13, 1981; effective December 1, 1981, as specified by the Agency.

Rule 560-12-5-.02 has been repealed and a new Rule 560-12-5-.02 adopted. Filed August 13, 1981; effective December 1, 1981, as specified by the Agency.

Rule 560-9-2-.09 has been amended by the repeal of subparagraph (a) and by the adoption of a new subparagraph (a). Filed August 24, 1981; effective September 13, 1981.

Chapter 560-10-27 has been amended by changing the title from "Free Handicapped Veterans License Plates" to "Free Veterans License Plates." Filed January 7, 1982; effective January 27, 1982.

Rule 560-10-27-.02 has been adopted. Filed January 7, 1982; effective January 27, 1982.

Rule 560-11-2-.16 has been repealed and a new Rule 560-11-2-.16 adopted. Filed January 21, 1982; effective February 10, 1982.

Rule 560-11-2-.17 has been repealed and a new Rule 560-11-2-.17 adopted. Filed January 21, 1982; effective February 10, 1982.

Chapter 560-2-1 has been repealed and a new Chapter 560-2-1, of the same title, containing Rules 560-2-1-.01 and 560-2-1-.02, adopted. Filed May 5, 1982; effective May 25, 1982.

Chapter 560-2-2 has been repealed and a new Chapter 560-2-2, entitled "General Provisions," containing Rules 560-2-2-.01 through 560-22-.39, adopted. Filed May 5, 1982; effective May 25, 1982.

Chapter 560-2-3 has been repealed and a new Chapter 560-2-3, entitled "Distilled Spirits," containing Rules 560-2-3-.01 through 560-2-3-.61, adopted. Filed May 5, 1982; effective May 25, 1982.

Chapter 560-2-4 has been repealed and a new Chapter 560-2-4, entitled "Malt Beverages," containing Rules 560-2-4-.01 through 560-2-4-.24, adopted. Filed May 5, 1982; effective May 25, 1982.

Chapter 560-2-5 has been repealed and a new Chapter 560-2-5, entitled "Wine Beverages," containing Rules 560-2-5-.01 through 560-2-5-.07, adopted. Filed May 5, 1982; effective May 25, 1982.

Chapter 560-2-6 has been repealed and a new Chapter 560-2-6, entitled "Military," containing Rules 560-2-6-.01 through 560-2-6-.07, adopted. Filed May 5, 1982; effective May 25, 1982.

Chapter 560-2-7 has been repealed and a new Chapter 560-2-7, entitled "Forms in Common Use," containing Rules 560-2-7-.01 through 560-2-7-.53, adopted. Filed May 5, 1982; effective May 25, 1982.

Chapters 560-2-8 through 560-2-13 have been repealed. Filed May 5, 1982; effective May 25, 1982.

Chapters 560-8-1 through 560-8-5, 560-8-7, 560-8-8, and 560-8-10 through 560-8-12 have been repealed. Filed May 5, 1982; effective May 25, 1982.

Rule 560-11-3-.18 has been adopted. Filed October 5, 1982; effective October 25, 1982.

Rule 560-12-2-.70 has been repealed and a new Rule 560-12-2-.70 adopted. Filed November 22, 1982; effective December 12, 1982.

Rules 560-11-2-.16 and 560-11-2-.17 have been repealed and new Rules of the same numbers adopted. Filed February 28, 1983; effective March 20, 1983.

Rule 560-12-2-.84 has been amended by the adoption of paragraph (7). Filed February 28, 1983; effective March 20, 1983.

Rule 560-12-4-.02 has been amended by the adoption of paragraph (5). Filed February 28, 1983; effective March 20, 1983.

Rule 560-12-5-.02 has been amended by the adoption of paragraph (5). Filed February 28, 1983; effective March 20, 1983.

Rule 560-11-3-.18 has been repealed and a new Rule 560-11-3-.18 adopted. Filed June 6, 1983; effective June 26, 1983.

Rules 560-2-5-.08 through 560-2-5-.14 have been adopted. Filed September 19, 1983; effective October 9, 1983.

Rule 560-11-3-.19 has been adopted. Filed October 28, 1983; effective November 17, 1983.

Rule 560-2-4-.04 has been repealed and a new Rule 560-2-4-.04 adopted. Filed June 11, 1984; effective July 1, 1984.

Rule 560-2-4-.05 has been repealed. Filed June 11, 1984; effective July 1, 1984.

Rule 560-2-6-.05 has been amended by the repeal of subparagraphs (1)(d) and (2)(b) and by renumbering subparagraph (2)(c) as subparagraph (2)(b). Filed June 11, 1984; effective July 1, 1984.

Rule 560-8-6-.05 has been repealed and a new Rule 560-8-6-.05 adopted. Filed June 11, 1984; effective July 1, 1984.

Rule 560-9-2-.13 has been adopted. Filed June 11, 1984; effective July 1, 1984.

Rule 560-12-2-.67 has been repealed and a new Rule 560-12-2-.67 adopted. Filed July 6, 1984; effective July 26, 1984.

Rule 560-10-12-.11 has been adopted. Filed July 11, 1984; effective July 31, 1984.

Rule 560-10-19-.08 has been repealed and a new Rule of the same title adopted. Filed July 11, 1984; effective July 31, 1984.

Rule 560-9-2-.13 has been repealed and a new Rule 560-9-2-.13 adopted. Filed October 4, 1984; effective October 24, 1984.

Rule 560-2-2-.40 has been adopted. Filed December 19, 1984; effective January 8, 1985.

Rule 560-1-1-.02 has been repealed and a new Rule 560-1-1-.02 adopted. Filed June 4, 1985; effective June 24, 1985.

Rule 560-12-2-.30 has been amended by the repeal of paragraph (1) and by the adoption of a new paragraph (1); Rule has further been amended by the adoption of a new paragraph (5). Filed June 4, 1985; effective June 24, 1985.

Rule 560-12-2-.97 has been repealed and a new Rule 560-12-2-.97 adopted. Filed August 28, 1985; effective September 17, 1985.

Rule 560-2-2-.03 has been amended. Filed September 27, 1985; effective October 17, 1985.

Rule 560-2-2-.41 has been adopted. Filed September 27, 1985; effective October 17, 1985.

Rule 560-7-4-.03 has been adopted. Filed January 17, 1986; effective February 6, 1986.

Rule 560-9-2-.10 has been repealed and a new Rule 560-9-2-.10 adopted. Filed January 17, 1986; effective February 6, 1986.

Rule 560-7-4-.02 has been adopted. Filed February 24, 1986; effective March 16, 1986.

Rule 560-1-1-.18 has been adopted. Filed May 28, 1986; effective June 17, 1986.

Rule 560-2-2-.42 has been adopted. Filed July 28, 1986; effective August 17, 1986.

Chapter 560-2-8, entitled "Hotel In-Room Service," containing Rule 560-2-8-.01, has been adopted. Filed July 28, 1986; effective August 17, 1986.

Rule 560-2-2-.16 has been repealed and a new Rule 560-2-2-.16 adopted. Filed February 3, 1987; effective February 23, 1987.

Rule 560-2-2-.38 has been amended by the repeal of paragraph (5) and by the adoption of a new paragraph (5). Filed February 3, 1987; effective February 23, 1987.

Rule 560-2-2-.43 has been adopted. Filed February 3, 1987; effective February 23, 1987.

Rule 560-2-3-.24 has been amended. Filed February 3, 1987; effective February 23, 1987.

Rule 560-2-4-.02 has been amended. Filed February 3, 1987; effective February 23, 1987.

Rules 560-2-4-.25 and 560-2-4-.26 have been adopted. Filed February 3, 1987; effective February 23, 1987.

Rule 560-2-5-.02 has been amended. Filed February 3, 1987; effective February 23, 1987.

Rule 560-7-4-.02 has been repealed and a new Rule adopted. Filed March 25, 1987; effective April 14, 1987.

Rule 560-12-1-.24 has been amended. Filed March 25, 1987; effective April 14, 1987.

Rule 560-12-1-.25 has been amended. Filed March 25, 1987; effective April 14, 1987.

Rule 560-12-2-.42 has been amended. Filed March 25, 1987; effective April 14, 1987.

Rule 560-12-2-.79 has been amended. Filed March 25, 1987; effective April 14, 1987.

Chapter 560-2-9 entitled "Alcoholic Beverage License Hearings," has been adopted. Filed June 4, 1987; effective June 24, 1987.

Chapter 560-10-17 has been repealed. Filed July 22, 1987; effective August 11, 1987.

Chapter 560-12-6, entitled "Special County Tax" has been adopted. Filed July 22, 1987; effective August 11, 1987.

Emergency Rule 560-12-1-0.4-.05 was filed on March 28, 1989 and effective April 1, 1989, to remain in effect for 120 days or until the effective date of a permanent Rule covering the same subject matter superseding this Emergency Rule is adopted, as specified by the Agency. Said Emergency Rule is to provide the needed method, manner, and procedure for the collection of sales and use taxes and to ensure the collection of such taxes in an organized and efficient manner. (Said Emergency Rule will not be published; copies may be obtained from the Agency).

Emergency Rule 560-12-4-0.5-.02 was filed on March 28, 1989 and effective April 1, 1989, to remain in effect for 120 days or until the effective date of a permanent Rule covering the same subject matter superseding this Emergency Rule is adopted, as specified by the Agency. Said Emergency Rule is to provide the needed method, manner, and procedure for the collection of sales and use taxes and to ensure the collection of such taxes in an organized and efficient manner. (Said Emergency Rule will not be published; copies may be obtained from the Agency).

Emergency Rule 560-12-5-0.6-.02 was filed on March 28, 1989 and effective April 1, 1989, to remain in effect for 120 days or until the effective date of a permanent Rule covering the same subject matter superseding this Emergency Rule is adopted, as specified by the Agency. Said Emergency Rule is to provide the needed method, manner, and procedure for the collection of sales and use taxes and to ensure the collection of such taxes in an organized and efficient manner. (Said Emergency Rule will not be published; copies may be obtained from the Agency).

Emergency Rule 560-12-6-0.7-.02 was filed on March 28, 1989 and effective April 1, 1989, to remain in effect for 120 days or until the effective date of a permanent Rule covering the same subject matter superseding this Emergency Rule is adopted, as specified by the Agency. Said Emergency Rule is to provide the needed method, manner, and procedure for the collection of sales and use taxes and to ensure the collection of such taxes in an organized and efficient manner. (Said Emergency Rule will not be published; copies may be obtained from the Agency).

Rules 560-11-2-.16 and 560-11-2-.17 have been repealed and new Rules adopted. Filed June 9, 1989; effective June 29, 1989.

Rule 560-11-2-.18 has been repealed and a new Rule adopted. Filed June 9, 1989; effective June 29, 1989.

Rule 560-11-2-.20 has been repealed and a new Rule adopted. Filed June 9, 1989; effective June 29, 1989.

Rule 560-11-2-.21 has been repealed and a new Rule adopted. Filed June 9, 1989; effective June 29, 1989.

Rule 560-11-2-.56 has been adopted. Filed June 9, 1989; effective June 29, 1989.

Rule 560-11-3-.15 has been repealed and a new Rule of the same title adopted. Filed June 9, 1989; effective June 29, 1989.

Rule 560-12-1-.05 has been adopted superseding Emergency Rule 560-12-1-0.4. Filed June 22, 1989; effective July 12, 1989.

Rule 560-12-1-.35 has been amended. Filed June 22, 1989; effective July 12, 1989.

Rule 560-12-2-.71 has been amended. Filed June 22, 1989; effective July 12, 1989.

Rule 560-12-4-.02 has been adopted superseding Emergency Rule 560-12-4-0.5. Filed June 22, 1989; effective July 12, 1989.

Rule 560-12-5-.02 has been adopted superseding Emergency Rule 560-12-5-0.6. Filed June 22, 1989; effective July 12, 1989.

Rule 560-12-6-.02 has been adopted superseding Emergency Rule 560-12-6-0.7. Filed June 22, 1989; effective July 12, 1989.

Rule 560-12-1-.24 has been amended. Filed November 27, 1989; effective December 17, 1989.

Rule 560-12-2-.30 has been amended. Filed November 27, 1989; effective December 17, 1989.

Rule 560-2-6-.05 has been amended. Filed December 20, 1989; effective January 9, 1990.

Rules 560-12-1-.01 have been amended. Filed February 12, 1990; effective March 4, 1990.

Rule 560-12-2-.19 has been amended. Filed February 12, 1990; effective March 4, 1990.

Rule 560-12-2-.54 has been repealed and a new Rule of the same title adopted. Filed June 12, 1990; effective July 2, 1990.

Rule 560-12-2-.101 entitled "Food Exemption" has been adopted. Filed June 29, 1990; effective July 19, 1990.

Rules 560-12-4-.02 have been adopted. Filed July 10, 1990; effective July 30, 1990.

Rules 560-12-5-.02 have been adopted. Filed July 10, 1990; effective July 30, 1990.

Rules 560-12-6-.02 have been adopted. Filed July 10, 1990; effective July 30, 1990.

Rule 560-2-4-.06 has been repealed and a new Rule of the same title adopted. Filed September 20, 1990; effective October 10, 1990.

Rules 560-12-1-.01, .09, .25, .26, .28, .35 have been amended. Filed February 5, 1991; effective February 25, 1991.

Rules 560-12-2-.09, .45, .84, .87, .95 have been amended. Filed February 5, 1991; effective February 25, 1991.

Rules 560-12-2-.27, .67, .71 have been repealed and new Rules adopted. Filed February 5, 1991; effective February 25, 1991.

Rules 560-12-3-.02, .15 have been repealed and new Rules adopted. Filed February 5, 1991; effective February 25, 1991.

Rules 560-12-3-.16, .22, .23, .24, .28, .30, .31 have been repealed. Filed February 5, 1991; effective February 25, 1991.

Rule 560-12-2-.101 has been repealed. Filed July 23, 1991; effective August 12, 1991.

Rules 560-9-2-.01, .05(a), .06(c), .09(a), .11, .12 were amended and .13 was repealed and a new Rule and title adopted. Filed November 5, 1991; effective November 25, 1991.

Chapter 560-11-4, entitled "Conservation Use Property" containing Rules 560-11-4-.01 to .08, has been adopted. Filed January 21, 1992; effective February 10, 1992.

Chapter 560-11-5, entitled "Taxation of Standing Timber," containing Rules 560-11-5-.01 to .06, has been adopted. Filed January 21, 1992; effective February 10, 1992.

Chapter 560-10-22, has been repealed and a new Chapter, same title, adopted. Filed February 7, 1992; effective February 27, 1992.

Rule 560-2-4-.25 has been repealed and a new Rule, same title, adopted. Filed February 13, 1992; effective March 4, 1992.

Chapter 560-10-30 entitled "Impact Fees" containing Rules 560-10-30-.01 to 560-10-30-.04 has been adopted as Emergency Rule 560-10-30-0.8. Filed and effective May 1, 1992, the date of adoption, to remain in effect for a period of 120 days or until the effective date of a permanent Rule covering the same subject matter superseding this Emergency Rule, as specified by the Agency. This Emergency Rule was adopted to "levy an impact fee on each self propelled motor vehicle that is, or has been, titled in another state at the time the application for certificate of title is made in this state". (Said Emergency Rule will not be published; copies may be obtained from the Agency.)

Rules 560-10-12-.11 has been repealed and Emergency Rule 560-10-12-0.9-.11 was filed May 29, 1992, and effective on June 1, 1992, the date of adoption, to remain in effect for a period of 120 days or until the effective date of a permanent Rule covering the same subject matter superseding this Emergency Rule, as specified by the Agency. This Emergency Rule was adopted because of the "special handling of applications for certificates of title and related documents". (Said Emergency Rule will not be published; copies may be obtained from the Agency.)

Rule 560-12-1-.07 has been repealed and a new Rule, same title, adopted. Filed June 11, 1992; effective July 1, 1992.

Rule 560-2-2-.16 has been amended; 560-2-3-.48 has been repealed and new Rule, same title, adopted. Filed July 23, 1992; effective August 12, 1992.

Rules 560-11-2-.20, .21 and .56 have been amended. Filed August 4, 1992; effective August 24, 1992.

Emergency Rule 560-10-30-0.8 has been repealed and a permanent Chapter 560-10-30 entitled "Out of State Title Transfer Fees" containing Rules 560-10-30-.01 to 560-10-30-.04 adopted. Filed August 5, 1992; effective August 25, 1992.

Emergency Rule 560-10-12-0.9 repealed and Rule 560-10-12-.11, same title, adopted. Filed September 8, 1992; effective September 28, 1992.

Rule 560-12-2-.17 has been repealed and a new Rule of same title adopted; Rule 560-12-2-.102 entitled "Video Tape or Motion Picture Film" has been adopted. Filed November 17, 1992; effective December 7, 1992.

Rule 560-3-2-.26 entitled "Electronic Funds Transfer Payments; Procedures" has been adopted. Filed November 23, 1992; effective December 13, 1992.

Chapter 560-6-2, entitled "Substantive Rules and Regulations," containing Rules 560-6-2-.01 to 560-6-2-.03 has been adopted. Filed February 15, 1993; effective March 7, 1993.

Rules 560-2-2-.44, 560-2-3-.62 to .65, 560-2-4-.27, .28, 560-2-5-.15 to .17 have been adopted. Rules 560-2-3-.09, .30 have been repealed and new Rules adopted. Rule 560-2-3-.10 has been repealed. Chapter 560-2-10 entitled "Beverage Alcohol Catering" containing Rules 560-2-10-.01 to .06 has been adopted. Filed April 14, 1993; effective May 4, 1993.

Rules 560-10-12-.12 to .14 have been adopted. Filed April 16, 1993; effective May 6, 1993.

Chapter 560-11-4 has been repealed and a new Chapter entitled "Conservation Use Property - 92" adopted; Chapter 560-11-6 entitled "Conservation Use Property", containing Rules 560-11-6-.01 to .09 has been adopted. Filed May 28, 1993; effective June 17, 1993.

Rules 560-2-3-.36, .50(1)(d) have been adopted. Filed June 15, 1993; effective July 5, 1993.

Rule 560-2-3-.33 has been amended; Rules 560-2-3-.38 and 560-2-5-.06 have been repealed and new Rules adopted. Filed August 3, 1993; effective August 23, 1993.

Rules 560-2-3-.36 has been amended; 560-10-12-.12, .13, .14 were repealed and 560-12-1-.07 has been repealed and readopted. Filed September 21, 1993; effective October 11, 1993.

Rules 560-11-2-.16 and .18; 560-11-3-.15 have been repealed and new Rules, same title, adopted. Filed November 9, 1993; effective November 29, 1993.

Paragraph (10) of Rule 560-7-8-.34 has been adopted; Rule 560-12-2-.19 has been amended. Filed December 15, 1993; effective January 4, 1994.

Rule 560-11-4-.09 has been repealed and new Rule, same title, adopted. Filed January 24, 1994; effective February 13, 1994.

Rule 560-7-8-.35 has been adopted. Filed January 31, 1994; effective February 20, 1994.

Rules 560-2-3-.38 and .59 have been repealed and new Rules, same titles adopted. Filed March 1, 1994; effective March 21, 1994.

Rule 560-11-6-.09 has been repealed and a new Rule adopted. Filed May 13, 1994; effective June 2, 1994.

Rules 560-12-1-.01, .24, .25, .26; 560-12-2-.04, .26, .43, .61; 560-12-3-.02, .44; 560-12-4-.01, .05 have been amended. Filed June 16, 1994; effective July 7, 1994.

Chapter 560-2-7 has been amended. Filed July 7, 1994; effective July 27, 1994.

Rule 560-2-6-.05 has been amended; Rule 560-12-2-.101 has been adopted. Filed July 21, 1994; effective August 10, 1994.

Rule 560-12-2-.62 has been repealed and a new Rule adopted, .103 has been adopted.

Filed August 19, 1994; effective September 8, 1994.

Rules 560-7-8-.36, .37 and .38 have been adopted. Filed September 9, 1994; effective September 29, 1994.

Rule 560-7-8-.39 has been adopted. Filed October 7, 1994; effective October 27, 1994.

Rule 560-12-2-.24 has been repealed and a new Rule adopted. Filed December 7, 1994; effective December 27, 1994.

Rule 560-12-2-.32 has been repealed and a new Rule adopted. Filed December 9, 1994; effective December 29, 1994.

Rules 560-11-4-.01, .04, .09; 560-11-6-.01, .04, .09 have been repealed and new Rules adopted; Chapter 560-11-7 entitled "Motor Vehicle Value Apportionment" has been adopted. Filed March 1, 1995; effective March 21, 1995.

Rules 560-2-4-.29, .30 have been adopted; 560-12-2-.62, .103 have been repealed and new Rules adopted; .101 has been amended; 560-12-3-.34 has been repealed and .52 has been amended. Filed September 5, 1995; effective September 25, 1995.

Rules 560-11-4-.09, 560-11-5-.02, and 560-11-6-.09 have been repealed and new rules adopted. Filed January 29, 1996; effective February 18, 1996.

Rules 560-7-8-.36, .37 have been repealed and new Rules adopted; .40 has been adopted. Filed February 23, 1996; effective March 14, 1996.

Rule 560-6-2-.02 has been amended. Filed May 3, 1996; effective May 23, 1996.

Chapter 560-11-8 entitled "Intangible Recording Tax" has been adopted. Filed June 17, 1996; effective July 7, 1996.

Rule 560-7-7-.03 has been repealed and a new Rule adopted. Filed August 13, 1996; effective September 2, 1996.

Emergency Rule 560-12-2-0.10-.104 was filed on September 19, 1996, effective October 1, 1996, as specified by the Agency, to remain in effect for 120 days or until the effective date of a permanent Rule covering the same subject matter superseding this Emergency Rule is adopted, as specified by the Agency. Said Emergency Rule was adopted to "impose a change in the manner of taxation for transactions covered under O.C.G.A. 48-8-3(57) during an interim period prior to adoption of the final Rule". (This Emergency Rule will not be published; copies may be obtained from the Agency.)

Chapter 560-2-17 entitled "Coin Operated Amusement Machine Regulations" has been adopted. Filed October 21, 1996; effective November 10, 1996.

Rule 560-12-2-.104 has been adopted. Filed November 12, 1996; effective December 2, 1996.

Rules 560-12-2-.32, .103 have been amended and 560-12-2-.105, .106 have been adopted. Filed February 10, 1997; effective March 2, 1997.

Rules 560-11-4-.04, .09; 560-11-6-.04, .09 have been repealed and new Rules adopted. Filed February 24, 1997; effective March 16, 1997.

Rules 560-2-2-.45, .46 have been adopted; 560-2-3-.50 to .60, 560-2-4-.15, 560-2-5-.04, 560-2-10-.05 have been repealed. Filed March 10, 1997; effective March 30, 1997.

Emergency Rule 560-12-7-0.11 was filed on June 23, 1997, effective July 1, 1997, as specified by the Agency, to remain in effect for 120 days or until the effective date of a permanent Rule covering the same subject matter superseding this Emergency Rule is adopted, as specified by the Agency. Said Emergency Rule was adopted to "provide the needed method and procedure for collecting sales tax for educational purposes." (This Emergency Rule will not be published; copies may be obtained from the Agency.)

Rule 560-2-3-.40 has been amended. Filed August 19, 1997; effective September 8, 1997.

Chapter 560-12-7 entitled "Educational Local Option Tax" has been adopted. Filed November 3, 1997; effective November 23, 1997.

Chapter 560-11-9 entitled "Uniform Procedures for Mobile Homes" has been adopted. Filed December 5, 1997; effective December 25, 1997.

Rule 560-7-8-.41 has been adopted. Filed December 5, 1997; effective December 25, 1997.

Rule 560-7-8-.73 has been repealed and a new rule adopted. Filed December 9, 1997; effective December 29, 1997.

Rules 560-11-4-.09, 560-11-6-.09, and 560-11-5-.01, .03 have been repealed and new rules adopted. Filed December 9, 1997; effective December 29, 1997.

Rules 560-10-22-.01 through .09, .11 have been repealed and new Rules adopted; Rule 560-10-22-.13 has been adopted; Rule 560-10-25-.01 has been amended. Filed February 17, 1998; effective March 9, 1998.

Rule 560-7-7-.03 has been amended. Filed March 13, 1998; effective April 2, 1998.

Emergency Rule 560-12-1-0.12 was filed and effective on May 20, 1998, the date of adoption, to remain in effect for 120 days or until the effective date of a permanent Rule covering the same subject matter superseding this Emergency Rule is adopted, as specified by the Agency. Said Emergency Rule was adopted to "authorize the commissioner to promulgate rules and regulations necessary to establish the procedures for the identification of proceeds to be distributed upon a pro rata basis and set forth the schedule of distribution. . . ." (This Emergency Rule will not be published; copies may be obtained from the Agency.)

Rule 560-12-1-.36 has been adopted. Filed September 21, 1998; effective October 11, 1998.

Rules 560-7-8-.32, .33 have been repealed and new Rules adopted. Filed December 9, 1998; effective December 29, 1998.

Rules 560-11-4-.04, .09; 560-11-6-.04, .06, .09 have been repealed and new Rules adopted. Filed March 10, 1999; effective March 30, 1999.

Emergency Rule 560-11-2-0.13-.57 was filed on May 27, 1999, having become effective on May 25, 1999, the date of adoption, to remain in effect for 120 days or until the effective date of a permanent Rule covering the same subject matter superseding this Emergency Rule is adopted, as specified by the Agency. Said Emergency Rule was adopted to comply with House Bill 553, Act 161 establishing homeowner tax relief grants to counties and local school districts. (This Emergency Rule will not be published; copies may be obtained from the Agency.)

Rule 560-1-1-.19 has been adopted. Rule 560-12-1-.22 has been repealed and a new Rule adopted. Rules 560-12-1-.24 and .26 have been repealed. Filed July 15, 1999; effective August 4, 1999.

Rule 560-10-28-.03 has been amended. Filed August 17, 1999; effective September 6, 1999.

Rule 560-11-2-.57 has been adopted. Filed August 24, 1999; effective September 13, 1999.

Chapter 560-11-10 entitled "Appraisal Procedures Manual" has been adopted. Filed September 20, 1999; effective October 10, 1999.

Rule 560-11-3-.18 has been repealed. Rules 560-11-4-.04, .09; 560-11-6-.04, .09 have been amended. Filed February 2, 2000; effective February 22, 2000.

Rule 560-12-2-.20 has been repealed. Rule 560-12-2-.46 has been repealed and a new Rule adopted. Filed February 17, 2000; effective March 8, 2000.

Rules 560-11-9-.02 to .05, .07, .10 and .11 have been amended. Filed May 3, 2000; effective May 23, 2000.

Rule 560-7-8-.38 has been repealed and a new Rule adopted. Filed May 16, 2000; effective June 5, 2000.

Emergency Rule 560-11-2-0.14-.58 adopted. Filed June 7, 2000, effective June 5, 2000, the date of adoption, to remain in effect for 120 days or until the effective date of a permanent Rule covering the same subject matter superseding this Emergency Rule is adopted, as specified by the Agency. Said Emergency Rule was adopted to help the counties comply with Senate Bill 177, Act 431 entitled "Taxpayer Bill of Rights". (This Emergency Rule will not be published; copies may be obtained from the Agency.)

Rule 560-2-2-.43 has been amended. Filed August 4, 2000; effective August 24, 2000.

Rule 560-11-2-.58 has been adopted. Filed October 25, 2000; effective November 14, 2000.

Rule 560-2-3-.38 has been amended. Filed December 5, 2000; effective December 25, 2000.

Rules 560-7-8-.14 and 560-12-2-.107 have been adopted. Rules 560-7-8-.36 and 560-12-2-.62 have been repealed and new Rules adopted. Filed December 21, 2000; effective January 10, 2001.

Chapter 560-10-17 entitled "Dealer Temporary License Plates" has been adopted. Filed January 30, 2001; effective February 19, 2001.

Rules 560-7-7-.03 and 560-7-8-.34 have been amended. Rule 560-7-3-.08 has been repealed and a new Rule adopted. Filed February 6, 2001; effective February 26, 2001.

Rules 560-11-4-.09 and 560-11-6-.09 have been repealed and new Rules adopted. Rule 560-12-2-.108 has been adopted. Filed April 20, 2001; effective May 10, 2001.

Rule 560-7-8-.42 has been adopted. Filed April 24, 2001; effective May 14, 2001.

Rule 560-7-7-.05 has been adopted. Filed May 14, 2001; effective June 3, 2001.

Emergency Rule 560-12-2-0.15-.17 adopted. Filed July 6, 2001; effective July 2, 2001, the date of adoption, to be in effect for 120 days or until the effective date of a permanent Rule covering the same subject matter superseding this Emergency Rule is adopted, as specified by the Agency. This Emergency Rule was adopted to provide the procedures for implementing a sales and use tax exemption for digital broadcast equipment. This Emergency Rule enables eligible dealers to apply for or be issued a Certificate of Exemption as required by O.C.G.A. Sections 50-13-4 and 50-13-6. (This Emergency Rule will not be published; copies may be obtained from the Agency.)

Rule 560-2-4-.31 has been adopted. Rule 560-12-1-.36 has been repealed and a new Rule adopted. Filed August 6, 2001; effective August 26, 2001.

Rule 560-12-2-.17 has been repealed and a new Rule adopted superseding Emergency

Rule 560-12-2-0.15-.17. Filed October 11, 2001; effective October 31, 2001.

Rule 560-12-2-.26 has been repealed and a new Rule adopted. Filed November 16, 2001; effective December 6, 2001.

Rule 560-11-2-.56 has been repealed and a new Rule adopted. Rules 560-10-1-.01, .02, .03 have been repealed. Filed November 28, 2001; effective December 18, 2001.

Rules 560-7-3-.05, .10 have been repealed. Rules 560-7-4-.02 and 560-7-8-.35 have been repealed and new Rules adopted. Rules 560-7-8-.20, .43, .44 have been adopted. Filed December 26, 2001; effective January 15, 2002.

Rule 560-12-2-.109 has been adopted. Filed February 7, 2002; effective February 27, 2002.

Rules 560-10-2-.01 to .17 have been repealed. Filed March 6, 2002; effective March 26, 2002.

Emergency Rule 560-12-2-0.16-.110 adopted. Filed March 7, 2002; effective March 6, 2002, the date of adoption, to be in effect for 120 days or until the effective date of a permanent Rule covering the same subject matter is adopted, as specified by the Agency. This Emergency Rule is adopted to comply with 2002 House Bill 1312, Act 402, implementing a sales and use tax exemption for covered items under O.C.G.A. Section 48-8-3. (This Emergency Rule will not be published; copies may be obtained from the Agency.)

Chapter 560-11-4 has been repealed. Filed March 11, 2002; effective March 31, 2002.

Rule 560-11-6-.09 has been repealed and a new Rule adopted. Filed April 17, 2002; effective May 7, 2002.

Rule 560-12-2-.110 has been adopted superseding Emergency Rule 560-12-2-0.16-.110. Filed July 12, 2002; effective August 1, 2002.

Rules 560-10-11-.01 to .08, and 560-10-19-.09 have been repealed. Filed September 11, 2002; effective October 1, 2002.

Rule 560-12-2-.107 has been repealed and a new Rule adopted. Filed September 23, 2002; effective October 13, 2002.

Rule 560-7-3-.13 has been adopted. Filed November 27, 2002; effective December 17, 2002.

Rules 560-2-2-.16, .25, and .44 have been amended. Filed December 13, 2002; effective January 2, 2003.

Rule 560-7-4-.04 has been adopted. Rule 560-7-8-.20 has been repealed and a new Rule adopted. Filed January 16, 2003; effective February 5, 2003.

Chapters 560-10-12 and 560-10-13 have been repealed. Filed April 16, 2003; effective May 6, 2003.

Rule 560-11-6-.09 has been repealed and a new Rule adopted. Filed May 19, 2003; effective June 8, 2002.

Emergency Rule 560-12-2-0.17-.110 adopted. Filed and effective July 8, 2003, the date of adoption, to be in effect for 120 days or until the effective date of a permanent Rule covering the same subject matter superseding this Emergency rule is adopted, as specified by the Agency. This Emergency Rule was adopted to implement a sales and use tax exemption for covered items for the 2003 sales tax holiday. (This Emergency Rule will not be published; copies may be obtained from the Agency.)

Emergency Rule 560-9-2-0.18-.14 adopted. Filed November 25, 2003; effective November 24, 2003, the date of adoption, to be in effect for 120 days or until the effective date of a permanent Rule covering the same subject matter superseding this Emergency Rule is adopted, as specified by the Agency. This Emergency Rule was adopted to implement the Prepaid State Tax under 2003 Session of the General Assembly, House Bill 43, Act 343. (This Emergency Rule will not be published; copies may be obtained from the Agency.)

Rules 560-2-2-.16 and 560-2-3-.36 have been repealed and new Rules adopted. Filed December 31, 2003; effective January 20, 2004.

Rules 560-3-2-.26 and 560-7-8-.33 have been repealed and new Rules adopted. Filed January 16, 2004; effective February 5, 2004.

Rule 560-10-22-.02 has been repealed. Filed January 27, 2004; effective February 16, 2004.

Rules 560-11-6-.01, .03, .04, .07, and .09 have been repealed and new Rules adopted. Filed March 4, 2004; effective March 24, 2004.

Rule 560-11-10-.09 has been amended. Filed April 14, 2004; effective May 4, 2004.

Rules 560-10-19-.04 and 560-10-21-.12 have been repealed. Filed April 21, 2004; effective May 11, 2004.

Rule 560-9-2-.14 has been adopted superseding Emergency Rule 560-9-2-0.18-14. Filed June 9, 2004; effective June 29, 2004.

Rule 560-12-2-.110 has been repealed and a new Rule adopted. Filed July 1, 2004; effective July 21, 2004.

Emergency Rule 560-12-1-0.19-.05 adopted. Filed September 1, 2004; effective October 1, 2004, as specified by the Agency, to be in effect for 120 days or until the effective date of a permanent Rule covering the same subject matter superseding this Emergency rule is adopted, as specified by the Agency. This Emergency Rule was adopted to implement a sales and use tax pursuant to the State and Local Taxation, Financing, and Service Delivery Revision Act of 2004, O.C.G.A. Section 48-8-200 et seq. (This Emergency Rule will not be published; copies may be obtained from the Agency.)

Rule 560-12-1-.05 has been repealed and a new Rule adopted. Rules 560-12-4-.02, 560-12-5-.02, 560-12-6-.02, and 560-12-7-.02 have been repealed. Filed October 8, 2004; effective October 28, 2004.

Rules 560-10-3-.01 to .03, 560-10-4-.04, 560-10-5-.02, .03, 560-10-9-.01 to .03, 560-10-20-.05 have been repealed. Chapters 560-10-7, 560-10-15, 560-10-23, and 560-10-30 have been repealed. Filed January 24, 2005; effective February 13, 2005.

Chapters 560-9-1 to 560-9-3 have been repealed and new Chapters adopted. Filed January 26, 2005; effective February 15, 2005.

Rules 560-7-8-.14, .36, 560-8-6-.01, and .10 have been amended. Rules 560-8-6-.02 to .07, .09, .11 to .18 have been repealed and new Rules adopted. Rules 560-8-6-.20 to .24 have been adopted. Filed February 8, 2005; effective February 28, 2005.

Rules 560-7-8-.14, .36, 560-8-6-.01, .10, and 560-11-6-.09 have been amended. Rules 560-8-6-.02 to .07, .09, .11 to .18, .20 to .24 have been repealed and new Rules adopted. Filed March 29, 2005; effective April 18, 2005.

Emergency Rule 560-12-2-0.20-.110 adopted. Filed July 21, 2005; effective July 28, 2005, as specified by the Agency, to be in effect for 120 days or until the effective date of a permanent Rule covering the same subject matter superseding this Emergency rule is adopted, as specified by the Agency. This Emergency Rule was adopted to implement a sales and use tax exemption for covered items for the 2005 sales tax holiday. (This Emergency Rule will not be published; copies may be obtained from the Agency.)

Rule 560-12-2-.110 has been repealed and a new Rule adopted. Filed July 15, 2005; effective August 4, 2005.

Rule 560-12-2-.106 has been amended. Filed August 19, 2005; effective September 8, 2005.

Rule 560-12-2-.112 has been adopted. Filed September 9, 2005; effective September 29, 2005.

Rule 560-12-2-.113 has been adopted. Filed November 7, 2005; effective November 27, 2005.

Rule 560-2-17-.05 has been amended. Filed November 15, 2005; effective December 4, 2005.

Rules 560-7-3-.01, .04, 560-7-4-.11, 560-7-5-.01, 560-7-7-.02, .09, 560-7-8-.02, .03, .13, .22 to .25, and .28 have been repealed. Rules 560-7-6-.02, 560-7-8-.12, .15, .17, .18, and .26 have been repealed and new Rules adopted. Filed November 15, 2005; effective December 5, 2005.

Rules 560-7-3-.06, .13, 560-7-4-.01, and 560-7-7-.03 have been repealed and new Rules adopted. Filed December 2, 2005; effective December 22, 2005.

Rule 560-12-1-.36 has been amended. Filed December 16, 2005; effective January 5, 2006.

Rule 560-7-8-.34 has been repealed and a new Rule adopted. Filed December 19, 2005; effective January 8, 2006.

Emergency Rules 560-10-13-0.21-.01, and .03 adopted. Filed January 12, 2006; effective January 12, 2006, the date of adoption, to be in effect for 120 days or until the effective date of a permanent Rule covering the same subject matter superseding this Emergency rule is adopted, as specified by the Agency. This Emergency Rule was adopted to comply with 2005 House Bill 501. These Rules are necessary for the effective administration of the Department's duties relating to the registration and licensing of motor vehicles. (This Emergency Rule will not be published; copies may be obtained from the Agency.)

Rules 560-7-3-.09 and .12 have been repealed and new Rules adopted. Filed February 22, 2006; effective March 14, 2006.

Rule 560-11-6-.09 has been repealed and a new Rule adopted. Filed March 1, 2006; effective March 21, 2006.

Rule 560-7-8-.45 has been adopted. Filed March 6, 2006; effective March 26, 2006.

Rules 560-10-13-.01 and .03 have been adopted superseding Emergency Rules 560-10-13-0.21-.01 and .03. Filed April 19, 2006; effective May 9, 2006.

Rules 560-2-4-.06 and 560-2-5-.07 have been amended. Rule 560-2-7-.01 has been repealed. Filed April 25, 2006; effective May 15, 2006.

Rule 560-12-2-.09 has been repealed and a new Rule adopted. Filed April 28, 2006; effective May 18, 2006.

Rule 560-2-2-.47 has been adopted. Filed June 2, 2006; effective June 22, 2006.

Rule 560-12-2-.111 has been adopted. Filed June 12, 2006; effective July 2, 2006.

Rules 560-1-1-.07 and 560-12-2-.63 have been repealed. Rules 560-12-2-.34 and .100 have been repealed and new Rules adopted. Rule 560-12-2-.106 has been amended. Rule 560-12-3-.22 has been adopted. Filed July 6, 2006; effective July 26, 2006.

Rules 560-12-2-.110 and .112 have been repealed and new Rules adopted. Filed July 7, 2006; effective July 27, 2006.

Rules 560-2-2-.02, .10, .18, .22, 560-2-3-.04, .06 to .08, .14, .15, .21, .29 to .31, .41, .47, 560-2-4-.04, .10, .16, .17, .19, 560-2-7-.21, .25, .34, .50, and .51 have been repealed. Filed September 6, 2006; effective September 26, 2006.

Rules 560-2-1-.02, 560-2-2-.05, .29, .30, .36, 560-2-3-.01, .35, .63, 560-2-4-.18, 560-2-5-.03, 560-2-6-.04, .07, 560-2-7-.11, and .22 have been amended. Rules 560-2-2-.24, 560-2-3-.02, and .03 have been repealed. Rules 560-2-7-.03, .05, and .10 have been repealed and new Rules adopted. Filed November 8, 2006; effective November 28, 2006.

Rules 560-7-3-.06, .13, and 560-7-4-.01 have been amended. Filed December 7, 2006; effective December 27, 2006.

Rule 560-3-2-.26 has been repealed and a new Rule adopted. Filed December 12, 2006; effective January 1, 2007.

Rules 560-2-2-.01, .09, .38, 560-2-3-.12, .32, and .42 have been repealed and new Rules adopted. Rules 560-2-2-.26 and 560-2-4-.26 have been repealed. Rules 560-2-2-.48 and .49 have been adopted. Filed December 15, 2006; effective January 4, 2007.

Rules 560-11-1-.01, 560-11-2-.21, .57, .58, 560-11-6-.04, and .05 have been amended.

Rules 560-11-1-.02 to .11 have been repealed. Filed December 20, 2006; effective January 9, 2007.

Rule 560-11-6-.09 has been amended. Filed February 21, 2007; effective March 13, 2007.

Rules 560-2-2-.16, .32, .43, 560-2-3-.22, .36, .38 have been repealed and new Rules adopted. Rules 560-2-2-.50, .52, .55, 560-2-3-.50, and .51 have been adopted. Rule 560-2-3-.23 has been amended. Rules 560-2-3-.25 to .28, 560-2-3-.40, .44, and 560-2-4-.14 have been repealed. Filed February 26, 2007; effective March 18, 2007.

Emergency Rules 560-8-1-0.22-.01, and .07 adopted. Filed May 10, 2007; effective May 10, 2007, the date of adoption, to be in effect for 120 days or until the effective date of a permanent Rule covering the same subject matter superseding this Emergency rule is adopted, as specified by the Agency. This Emergency Rule was adopted to provide guidance and procedures necessary to conduct audits of manufacturers, distributors and retailers who sell certain types of tobacco products. These Rules are necessary for the effective administration of the Department's duties relating to the regulation of tobacco products. (This Emergency Rule will not be published; copies may be obtained from the Agency.)

Emergency Rule 560-2-3-0.23-.66 adopted. Filed June 7, 2007; effective June 7, 2007, the date of adoption, to be in effect for 120 days or until the effective date of a permanent Rule covering the same subject matter superseding this Emergency rule is adopted, as specified by the Agency. This Emergency Rule was adopted to provide guidance and procedures necessary to eliminate market place confusion. These Rules are necessary for the effective administration of the Department's duties relating to the regulation of distilled spirits. (This Emergency Rule will not be published; copies may be obtained from the Agency.)

Emergency Rule 560-10-21-0.24-.12 adopted. Filed June 29, 2007; effective June 29, 2007, the date of adoption, to be in effect for 120 days or until the effective date of a permanent Rule covering the same subject matter superseding this Emergency rule is adopted, as specified by the Agency. This Emergency Rule was adopted to provide guidance and procedures necessary to eliminate market place confusion. These Rules are necessary for the effective administration of the Department's duties relating to the regulation of distilled spirits. (This Emergency Rule will not be published; copies may be obtained from the Agency.)

Rules 560-2-1-.03, 560-2-2-.51, .53, .60, .62 have been adopted. Rules 560-2-2-.55, 560-2-4-.07, and .30 have been amended. Rules 560-2-4-.08 and 560-2-5-.06 have been repealed. Rule 560-2-5-.05 has been repealed and a new Rule adopted. Filed June 29, 2007; effective July 19, 2007.

Emergency Rules 560-8-1-0.25-.01, and .07 adopted. Filed September 7, 2007; effective September 7, 2007, the date of adoption, to be in effect for 120 days or until the effective date of a permanent Rule covering the same subject matter superseding this Emergency rule is adopted, as specified by the Agency. This Emergency Rule was adopted to provide guidance and procedures necessary to conduct audits of manufacturers, distributors and retailers who sell certain types of tobacco products. These Rules are necessary for the effective administration of the Department's duties relating to the regulation of tobacco products. (This Emergency Rule will not be published; copies may be obtained from the Agency.)

Rules 560-2-2-.10, .56 to .58, and .63 have been adopted. Rules 560-2-2-.43, .53, .55, .60, and 560-2-3-.36 have been amended. Rules 560-2-3-.49, .51, and 560-2-4-.25 have been repealed. Filed September 20, 2007; effective October 10, 2007.

Chapters 560-8-1 entitled "General Provisions", 560-8-2 entitled "Dealer Provisions", 560-8-3 entitled "Distributor Provisions", 560-8-4 entitled "Manufacturer/Importer Provisions", 560-8-5 entitled "Vending Machines", and 560-8-7 entitled "Administrative Forms" have been adopted. Chapter 560-8-6 has been repealed and a new Chapter adopted. Filed September 26, 2007; effective October 16, 2007.

Emergency Rules 560-10-4-0.26-.01, and .02 adopted. Filed October 2, 2007; effective October 1, 2007, as specified by the Agency, to be in effect for 120 days or until the effective date of a permanent Rule covering the same subject matter superseding this Emergency rule is adopted, as specified by the Agency. This Emergency Rule was adopted to provide guidance and procedures necessary for the transition to a new system for registration of dealers, manufacturers, distributors, and transporters. These Rules are necessary for the effective administration of the Department's duties relating to the regulation of Motor Vehicle registration. (This Emergency Rule will not be published; copies may be obtained from the Agency.)

Rule 560-12-2-.30 has been repealed and a new Rule adopted. Filed December 21, 2007; effective January 10, 2008.

Rule 560-7-3-.10 has been adopted. Filed March 3, 2008; effective March 23, 2008.

Rules 560-2-2-.01, .09, .55 to .57, 560-2-3-.45, 560-2-4-.11, 560-2-9-.03, 560-8-1-.02, 560-8-3-.08, 560-8-6-.01, and .05 have been amended. Rules 560-2-2-.59, .61, and .64 have been adopted. Rule 560-2-9-.01 has been amended and retitled. Filed March 10, 2008; effective March 30, 2008.

Rules 560-2-2-.59, .61, and .64 have been amended. Filed April 4, 2008; effective April 24, 2008.

Rule 560-11-6-.09 has been amended. Filed April 21, 2008; effective May 11, 2008.

Emergency Rule Chapter 560-10-30-0.27 (.01 to .06) adopted. Filed June 11, 2008; effective June 10, 2008, the date of adoption, to be in effect for 120 days or until the effective date of a permanent Rule covering the same subject matter superseding this Emergency rule is adopted, as specified by the Agency. This Emergency Rule was adopted to provide necessary guidance and procedures to allow governmental and non-governmental entities seeking to obtain vehicle registration information as set forth by the Code and to protect driver's private information. (This Emergency Rule will not be published; copies may be obtained from the Agency.)

Emergency Rules 560-10-30-0.28-.07 to .11 adopted. Filed and effective June 16, 2008, the date of adoption, to be in effect for 120 days or until the effective date of a permanent Rule covering the same subject matter superseding this Emergency rule is adopted, as specified by the Agency. These Emergency Rules were adopted to provide necessary definitions and procedures for persons seeking to title and/or register an assembled motor vehicle or assembled motorcycle. (This Emergency Rule will not be published; copies may be obtained from the Agency.)

Emergency Rule 560-8-7-0.29-.02 adopted. Filed and effective June 27, 2008, the date of adoption, to be in effect for 120 days or until the effective date of a permanent Rule covering the same subject matter superseding this Emergency rule is adopted, as specified by the Agency. This Emergency Rule was adopted to provide necessary guidance and procedures to retailers, distributors, wholesalers, manufacturers, importers, and brokers concerning reporting transactions to the Department involving cigarettes, cigars, little cigars, or loose or smokeless tobacco. (This Emergency Rule will not be published; copies may be obtained from the Agency.)

Emergency Rule 560-11-7-0.30-.06 adopted. Filed and effective June 27, 2008, the date of adoption, to be in effect for 120 days or until the effective date of a permanent Rule covering the same subject matter superseding this Emergency rule is adopted, as specified by the Agency. This Emergency Rule was adopted to provide necessary guidance concerning ad valorem taxes, to owners who purchase a motor vehicle within thirty days of the owner's registration period. (This Emergency Rule will not be published; copies may be obtained from the Agency.)

Emergency Rules 560-10-30-0.31-.12 and .13 adopted. Filed and effective June 27, 2008, the date of adoption, to be in effect for 120 days or until the effective date of a permanent

Rule covering the same subject matter superseding this Emergency rule is adopted, as specified by the Agency. These Emergency Rules were adopted to provide necessary guidance concerning requirements for the issuance of an Alternative Fuel license plate and necessary guidance concerning ad valorem taxes on motor vehicles owned by an active armed services member who is temporarily residing in Georgia solely because of military orders, but is not a permanent legal resident of this State. (This Emergency Rule will not be published; copies may be obtained from the Agency.)

Emergency Rules 560-2-5-0.32-.18 and .19 adopted. Filed and effective June 27, 2008, the date of adoption, to be in effect for 120 days or until the effective date of a permanent Rule covering the same subject matter superseding this Emergency rule is adopted, as specified by the Agency. These Emergency Rules were adopted to provide necessary guidance and procedures concerning "Honey Wine" or "Mead". (This Emergency Rule will not be published; copies may be obtained from the Agency.)

Emergency Rules 560-2-2-0.33-.65 and .66 adopted. Filed and effective July 2, 2008, the date of adoption, to be in effect for 120 days or until the effective date of a permanent Rule covering the same subject matter superseding this Emergency rule is adopted, as specified by the Agency. These Emergency Rules were adopted to provide necessary guidance concerning the procedure by which a retail consumption dealer shall allow a patron to remove a partially consumed bottle of wine from the licensed premises, as well as the procedures to allow Wine Special Order Shipper licensees to ship into this State. (This Emergency Rule will not be published; copies may be obtained from the Agency.)

Emergency Rule 560-7-8-0.34-.48 adopted. Filed and effective June 27, 2008, the date of adoption, to be in effect for 120 days or until the effective date of a permanent Rule covering the same subject matter superseding this Emergency rule is adopted, as specified by the Agency. This Emergency Rule was adopted to provide necessary guidance and procedures to taxpayers concerning the process for preapproval and claiming the clean energy property and wood residuals tax credits. (This Emergency Rule will not be published; copies may be obtained from the Agency.)

Rules 560-8-7-.02 and 560-11-2-.56 have been amended. Chapter 560-10-30 entitled "Title and Registration Record Provisions" has been adopted containing permanent rules numbered 560-10-30-.07 to .13 only. (There are no permanent rules numbered 560-10-30-.01 to .06 at this time.) Filed August 1, 2008; effective August 21, 2008.

Rule 560-7-8-.48 has been adopted. Filed August 19, 2008; effective September 8, 2008.

Rule 560-12-1-.14 has been repealed and a new Rule adopted. Rule 560-12-2-.96 has been repealed. Filed September 3, 2008; effective September 23, 2008.

Rule 560-12-2-.106 has been repealed and a new Rule adopted. Rule 560-12-2-.114 has been adopted. Filed September 16, 2008; effective October 6, 2008.

Emergency Rule 560-9-1-0.35-.12 adopted. Filed and effective October 1, 2008, the date of adoption, to be in effect for 120 days or until the effective date of a permanent Rule covering the same subject matter superseding this Emergency rule is adopted, as specified by the Agency. This Emergency Rule was adopted to provide necessary guidance concerning the requirements for issuing a temporary license to motor fuel importers. (This Emergency Rule will not be published; copies may be obtained from the Agency.)

Emergency Rule 560-10-21-0.36-.17 adopted. Filed and effective October 7, 2008, as specified by the Agency, to be in effect for 120 days or until the effective date of a permanent Rule covering the same subject matter superseding this Emergency rule is adopted, as specified by the Agency. This Emergency Rules was adopted to provide necessary guidance concerning the requirements for canceling a certificate of title for scrap/derelict vehicles. (This Emergency Rule will not be published; copies may be obtained from the Agency.)

Rules 560-10-30-.01 to .06 have been adopted. Filed October 14, 2008; effective November 3, 2008.

Rule 560-7-8-.45 has been amended. Filed November 19, 2008; effective December 9, 2008.

Rule 560-7-8-.46 has been adopted. Filed November 24, 2008; effective December 14, 2008.

Rules 560-12-1-.09 and .10 have been repealed and new Rules adopted. Filed November 26, 2008; effective December 16, 2008.

Emergency Rule 560-8-3-0.37-.07 adopted. Filed and effective December 1, 2008, the date of adoption, to be in effect for 120 days or until the effective date of a permanent Rule covering the same subject matter superseding this Emergency rule is adopted, as specified by the Agency. This Emergency Rule was adopted to provide necessary guidance concerning the discount available to tobacco distributors purchasing cigarette tax stamps. (This Emergency Rule will not be published; copies may be obtained from the Agency.)

Rule 560-12-1-.14 has been repealed and a new Rule adopted. Filed December 1, 2008; effective December 21, 2008.

Rule 560-2-2-.65, .66, 560-2-5-.18, and .19 have been adopted. Rules 560-10-30-.06, 560-11-6-.04 to .06 have been repealed and new Rules adopted. Filed December 9, 2008; effective December 29, 2008.

Rule 560-7-4-.04 has been amended. Rule 560-7-8-.34 has been repealed and a new Rule adopted. Rule 560-7-8-.50 has been adopted. Filed December 29, 2008; effective January 18, 2009.

Rule 560-8-3-.07 has been repealed and a new Rule adopted. Rule 560-10-21-.17 has been adopted. Filed January 26, 2009; effective February 15, 2009.

Emergency Rule 560-10-26-0.38-.02 adopted. Filed February 10, 2009; effective February 9, 2009, the date of adoption, to be in effect for 120 days or until the effective date of a permanent Rule covering the same subject matter superseding this Emergency rule is adopted, as specified by the Agency. This Emergency Rule was adopted to provide necessary guidance concerning the procedure for the issuance of temporary disability placards. (This Emergency Rule will not be published; copies may be obtained from the Agency.)

Emergency Rule 560-8-3-0.39-.07 adopted. Filed and effective March 30, 2009, the date of adoption, to be in effect for 120 days or until the effective date of a permanent Rule covering the same subject matter superseding this Emergency rule is adopted, as specified by the Agency. This Emergency Rule was adopted to provide necessary guidance concerning the discount available to tobacco distributors purchasing cigarette tax stamps (This Emergency Rule will not be published; copies may be obtained from the Agency.)

Rule 560-10-26-.02 has been adopted superseding Emergency Rule 560-10-26-0.38-.02.

Rule 560-11-6-.09 has been repealed and a new Rule adopted. Chapter 560-11-11 entitled "Forest Land Protection" has been adopted. Filed April 15, 2009; effective May 5, 2009.

Rule 560-8-3-.07 has been adopted superseding Emergency Rule 560-8-3-0.39-.07. Filed May 12, 2009; effective June 2, 2009.

Emergency Rule Chapter 560-11-11-0.40 adopted. Filed and effective May 22, 2009, the date of adoption, to be in effect for 120 days or until the effective date of a permanent Rule covering the same subject matter superseding this Emergency rule is adopted, as specified by the Agency. This Emergency Rule was adopted to comply with O.C.G.A. Sections 48-2-12, 48-5-7, 48-5-7.7, 48-5-271, 48-5-306, and 48-5-311. (This Emergency Rule will not be published; copies may be obtained from the Agency.)

Emergency Rule 560-3-2-0.41-.27 adopted. Filed and effective May 22, 2009, the date of adoption, to be in effect for 120 days or until the effective date of a permanent Rule covering the same subject matter superseding this Emergency rule is adopted, as specified by the Agency. This Emergency Rule was adopted to provide necessary guidance and procedures to taxpayers concerning the signature requirements under Title 48. (This Emergency Rule will not be published; copies may be obtained from the Agency.)

Rule 560-7-3-.05 has been adopted. Filed June 8, 2009; effective June 28, 2009.

Chapter 560-11-11 has been adopted superseding Emergency Rule Chapter 560-11-11-0.40. Filed June 26, 2009; effective July 16, 2009.

Rule 560-12-2-.62 has been repealed and a new Rule adopted. Filed July 9, 2009; effective July 29, 2009.

Rule 560-3-2-.27 has been adopted superseding Emergency Rule 560-3-2-0.41-.27. Rule 560-7-8-.41 has been repealed. Filed July 29, 2009; effective August 18, 2009.

Emergency Rules 560-11-2-0.42-.59 to 560-11-2-0.42-.61 adopted. Filed and effective July 30, 2009, the date of adoption, to be in effect for 120 days or until the effective date of a permanent Rule covering the same subject matter superseding this Emergency rule is adopted, as specified by the Agency. This Emergency Rule was adopted to comply with O.C.G.A. Sections 48-2-12 and 48-5B-1. (This Emergency Rule will not be published; copies may be obtained from the Agency.)

Rule 560-3-2-.26 has been repealed and a new Rule adopted. Rule 560-7-3-.09 has been amended. Rule 560-10-30-.14 has been adopted. Filed August 19, 2009; effective September 8, 2009.

Emergency Rules 560-10-30-0.43-.15 to 560-10-30-0.43-.24 adopted. Filed and effective August 20, 2009, the date of adoption, to be in effect for 120 days or until the effective date of a permanent Rule covering the same subject matter superseding this Emergency rule is adopted, as specified by the Agency. This Emergency Rule was adopted to provide guidance concerning the changes to the salvage and assembled vehicle inspection processes. (This Emergency Rule will not be published; copies may be obtained from the Agency.)

Rule 560-7-8-.49 has been adopted. Rule 560-8-3-.07 has been repealed and a new Rule adopted. Filed August 20, 2009; effective September 9, 2009.

Emergency Rule 560-8-1-0.44-.15 adopted. Filed and effective September 3, 2009, the date of adoption, to be in effect for 120 days or until the effective date of a permanent Rule covering the same subject matter superseding this Emergency rule is adopted, as specified by the Agency. This Emergency Rule was adopted to provide necessary guidance concerning tobacco product invoices. (This Emergency Rule will not be published; copies may be obtained from the Agency.)

Rule 560-7-8-.47 has been adopted. Filed September 4, 2009; effective September 24, 2009.

Rules 560-11-2-.59 to .61 have been adopted superseding Emergency Rules 560-11-2-0.42-.59 to .61. Filed September 15, 2009; effective October 5, 2009.

Rules 560-10-30-.15 to .24 have been adopted superseding Emergency Rules 560-10-30-0.43-.15 to .24. Filed September 29, 2009; effective October 19, 2009.

Emergency Rule Chapter 560-10-31-0.45 adopted. Filed and effective October 1, 2009, the date of adoption, to be in effect for 120 days or until the effective date of a permanent Rule covering the same subject matter superseding this Emergency rule is adopted, as specified by the Agency. This Emergency Rule was adopted to provide guidance concerning changes to the licensing and registration of certain motor carriers. (This Emergency Rule will not be published; copies may be obtained from the Agency.)

Rules 560-7-3-.04 has been adopted. Rule 560-7-8-.42 has been repealed and a new Rule adopted. Filed October 15, 2009; effective November 4, 2009.

Rule 560-7-4-.01 has been repealed and a new Rule adopted. Filed November 5, 2009; effective November 25, 2009.

Emergency Rule 560-8-1-0.46-.15 adopted. Filed November 19, 2009; effective November 20, 2009, the date of adoption, to be in effect for 120 days or until the effective date of a permanent Rule covering the same subject matter superseding this Emergency rule is adopted, as specified by the Agency. This Emergency Rule was adopted to provide guidance concerning tobacco product invoices. (This Emergency Rule will not be published; copies may be obtained from the Agency.)

Rule 560-12-2-.62 has been amended. Filed November 19, 2009; effective December 9, 2009.

Rules 560-7-8-.05 and .06 have been repealed. Rule 560-7-3-.33 has been repealed and a new Rule adopted. Filed November 24, 2009; effective December 14, 2009.

Rules 560-7-8-.36 and .45 have been amended. Filed December 18, 2009; effective January 7, 2010.

Emergency Rule Chapter 560-10-31-0.47 adopted. Filed January 11, 2010; effective January 12, 2010, the date of adoption, to be in effect for 120 days or until the effective date of a permanent Rule covering the same subject matter superseding this Emergency rule is adopted, as specified by the Agency. This Emergency Rule was adopted to provide guidance concerning changes to the licensing and registration of certain motor carriers. (This Emergency Rule will not be published; copies may be obtained from the Agency.)

Rule 560-8-1-.15 has been adopted. Filed January 11, 2010; effective January 31, 2010.

Chapter 560-10-31 entitled "Commercial Vehicles" has been adopted. Filed March 2, 2010; effective March 22, 2010.

Rules 560-11-6-.09 and 560-11-11-.12 have been repealed and new Rules adopted. Filed March 15, 2010; effective April 4, 2010.

Rules 560-7-8-.38 and .47 have been amended. Rule 560-7-8-.51 has been adopted. Filed April 27, 2010; effective May 17, 2010.

Rules 560-10-5-.01, .04, .05, and .06 have been repealed. Rule 560-10-30-.13 has been repealed and a new Rule adopted. Filed June 17, 2010; effective July 7, 2010.

Rule 560-7-8-.42 has been amended. Filed June 23, 2010; effective July 13, 2010.

Chapters 560-2-1 and 560-2-2 have been repealed and New Chapters entitled the same adopted. Chapters 560-2-3, 560-2-4, 560-2-5, 560-2-6, 560-2-7, 560-2-8, 560-2-9, 560-2-10, 560-2-11, 560-2-12, 560-2-13, 260-2-14, 560-2-15, and 560-2-17 have been repealed and new Chapters 560-2-3 entitled "Retailer/Retail Consumption Dealers," 560-2-4 entitled "Wholesalers," 560-2-5 entitled "Manufacturers, Shippers, Importers & Brokers," 560-2-6 entitled "Distilled Spirits," 560-2-7 entitled "Malt Beverages," 560-2-8 entitled "Brew Pubs", 560-2-9 entitled "Wine," 560-2-10 entitled "Farm Wineries," 560-2-11 entitled "Hotels, Charitable Events & REAP," 560-2-12 entitled "Limousine," 560-2-13 entitled "Alcoholic Beverage Catering," 560-2-14 entitled "Non-Beverage Alcohol," 560-2-15 entitled "Military & Consuls," and 560-2-17 entitled "Forms in Common Use" adopted. Rules 560-8-1-.16 and .17 have been adopted. Rule 560-8-3-.07 has been repealed and a new Rule adopted. Chapter 560-2-16 entitled "Administrative Hearings," has been adopted. Filed October 1, 2010; effective October 21, 2010.

Rule 560-7-8-.48 has been amended. Filed October 14, 2010; effective November 3, 2010.

Rule 560-7-8-.37 has been amended. Filed October 21, 2010; effective November 10, 2010.

Emergency Rule 560-12-1-0.20-.37 was filed and effective on October 28, 2010, the date of adoption, to remain in effect for 120 days or until the effective date of a permanent Rule covering the same subject matter superseding this Emergency Rule is adopted, as specified by the Agency. Said Emergency Rule was adopted to "provide guidance with respect to certain requirements in the Streamlined Sales Use Tax Agreement under the O.C.G.A. 48-8-2, 48-8-3, 48-8-6, 48-8-30, 48-8-50, 48-8-58, 48-8-59, 48-8-61, and 48-8-68 through 48-8-77 during an interim period prior to adoption of the final Rule." (This Emergency Rule will not be published; copies may be obtained from the Agency.

Rules 560-3-2-.26 and 560-3-2-.27 have been amended. Rule 560-10-30-.25 has been adopted. Filed November 3, 2010; effective November 23, 2010.

Rule 560-11-2-.27 has been repealed and a new Rule adopted. Filed November 15, 2010; effective December 5, 2010.

Rule 560-11-2-.55 has been repealed and a new Rule adopted. Filed November 30, 2010; effective December 20, 2010.

Rule 560-7-8-.52 has been adopted. Filed December 3, 2010; effective December 23, 2010.

Rules 560-7-2-.09, 560-7-3-.02, .07, 560-7-7-.01, .08, 560-7-8-.09, .10, .11, .29, and .31 have been amended. Chapter 560-7-1 has been repealed. Rules 560-7-2-.01, .02, .03, .04, .05, .06, .07, .08, 560-7-3-.03, 560-7-8-.16, .30, and .32 have been repealed. Filed December 6, 2010; effective December 26, 2010.

Emergency Rule Chapter 560-2-18-0.48 adopted. Filed December 15, 2010; effective December 17, 2010, as specified by the Agency, to remain in effect for 120 days or until the effective date of a permanent Rule covering the same subject matter superseding this Emergency Rule is adopted, as specified by the Agency. This Emergency Rule was adopted to provide guidance concerning change to the ownership and operation of COAM. (This Emergency Rule will not be published; copies may be obtained from the Agency.)

Emergency Rule Chapter 560-2-19-0.49 adopted. Filed December 15, 2010; effective December 17, 2010, as specified by the Agency, to remain in effect for 120 days or until the effective date of a permanent Rule covering the same subject matter superseding this Emergency Rule is adopted, as specified by the Agency. This Emergency Rule was adopted to provide guidance concerning COAM Administrative Hearings. (This Emergency Rule will not be published; copies may be obtained from the Agency.)

Chapters 560-2-18 and 560-2-19 have been adopted. Filed December 15, 2010; effective January 4, 2011.

Chapter 560-10-11 entitled "Distinctive License Plates' adopted. Filed December 28, 2010; effective January 17, 2011.

Emergency Rules 560-11-10-0.2-.02, .08, and .09 adopted. Filed January 19, 2011; effective, January 20, 2011, as specified by the Agency, to be in effect for 120 days or until the effective date of a permanent Rule covering the same subject matter superseding this Emergency Rule adopted, as specified by the Agency. These Emergency Rules was adopted by the Department necessary in order to be compliant with changes created by Senate Bill 346. (These Emergency Rules will not be published; copies may be obtained from the Agency.)

Rules 560-11-2-.27, .31, 560-11-6-.09, and 560-11-11-.12 have been repealed and new rules adopted. Rules 560-11-2-.32, .33, and .61 have been repealed. Filed March 3, 2011; effective March 23, 2011.

Rules 560-11-2-.34, .35, .36, and .55 have been repealed and new rules adopted. Chapters 560-11-12 entitled "County Board of Equalization Hearings" and 560-11-13 entitled "County Hearing Officers" adopted. Filed March 16, 2011; effective April 5, 2011.

Rule 560-7-4-.02 has been amended. Filed April 5, 2011; effective April 25, 2011.

Emergency Rule 560-12-1-0.20-.37 was filed and effective on October 28, 2010, the date of adoption, to remain in effect for 120 days or until the effective date of a permanent Rule covering the same subject matter superseding this Emergency Rule is repealed effective May 3, 2011, date of repeal, as specified by the Agency. Said Emergency Rule "provided guidance with respect to certain requirements in the Streamlined Sales Use Tax Agreement under the O.C.G.A. 48-8-2, 48-8-3, 48-8-6, 48-8-30, 48-8-50, 48-8-58, 48-8-59, 48-8-61, and 48-8-68 through 48-8-77 during an interim period prior to adoption of the final Rule repealed." (This Emergency was not published; copies may be obtained from the Agency.)

Emergency Rule 560-12-1-0.21-.38 was filed and effective on May 3, 2011, the date of adoption, to remain in effect for 120 days or until the effective date of a permanent Rule covering the same subject matter superseding this Emergency Rule is adopted, as specified by the Agency. Said Emergency Rule was adopted to "provide necessary guidance with respect to certain requirements in the Streamlined Sales of Use Tax Agreement under the Authority O.C.G.A. Secs. 48-8-2, 48-8-3, 48-8-6, 48-8-30, 48-8-50, 48-8-58, 48-8-59, 48-8-61, and 48-8-68 through 48-8-77 during an interim period prior to the adoption of the final Rule." (This Emergency Rule will not be published; copies may be obtained from the Agency.)

Rules 560-11-2-.20, .21, .48, .58, 560-11-9-.08 and .09 have been amended. Rule 560-11-13-.12 has been adopted. Filed May 9, 2011; effective May 29, 2011

Rule 560-7-8-.45 has been amended. Filed May 23, 2011; effective June 12, 2011.

Rule 560-3-2-.26 has been amended. Filed June 24, 2011; effective July 14, 2011.

Rules 560-11-11-.10 has been amended. Rule 560-11-11-.13 has been adopted. Filed June 30, 2011; effective July 20, 2011.

Emergency Rule 560-12-1-0.21-.38 adopted. Filed August 16, 2011; effective August 30, 2011, as specified by the Agency, to remain in effect for 120 days or until the effective date of a permanent Rule covering the same subject matter superseding this Emergency Rule is adopted, as specified by the Agency. Said Emergency Rule was adopted to "provide necessary guidance with respect to certain requirements in the Streamlined Sales of Use Tax Agreement under the Authority O.C.G.A. Secs. 48-8-2, 48-8-3, 48-8-6, 48-8-30, 48-8-50, 48-8-58, 48-8-59, 48-8-61, and 48-8-68 through 48-8-77 during an interim period prior to the adoption of the final Rule." (This Emergency Rule will not be published; copies may be obtained from the Agency.)

Rule 560-7-4-.05 has been adopted. Filed September 1, 2011; effective September 21, 2011.

Rules 560-2-2-.05 and 560-2-11-.02 have been amended. F. Sep. 9, 2011; eff. Sep. 29, 2011.

Rule 560-7-8-.48 amended. F. Sep. 16, 2011; eff. Oct. 6, 2011.

Rule 560-11-11-.06 repealed and new rule adopted. F. Oct. 11, 2011; eff. Oct. 31, 2011.

Rules 560-11-10-.02, 560-11-10-.08, 560-11-10-.09 amended. F. Nov. 9, 2011; eff. Nov. 29, 2011.

Emergency Rule 560-12-1-0.21-.38 repealed. F. Dec. 12, 2011; eff. Dec. 15, 2011.

Emergency Rule 560-12-1-0.22-.39 adopted. F. Dec. 14, 2011; eff. Dec. 15, 2011, as specified by the Agency, to remain in effect for 120 days or until the effective date of a permanent Rule covering the same subject matter superseding this Emergency Rule is adopted, as specified by the Agency.

Rule 560-2-3-.02 amended. F. Feb. 28, 2012; eff. Mar. 19, 2012.

Chapter 560-10-32 entitled "Temporary Registration of Motor Vehicles" adopted. F. Mar. 5, 2012; eff. Mar. 25, 2012.

E.R. 560-12-1-.22-.39 readopted. F. Mar. 29, 2012; eff. Apr. 13, 2012, as specified by the Agency, to remain in effect for 120 days or until the effective date of a permanent Rule covering the same subject matter superseding this Emergency Rule is adopted, as specified by the Agency.

Rules 560-7-8-.20 and 560-10-30-.33 adopted. F. Jun. 11, 2012; eff. Jul. 1, 2012.

Emergency Rules 560-2-2-0.23-.67 and 560-2-6-0.24-.24 adopted. F. Jul. 6, 2012; eff. Jul. 1, 2012.

Rule 560-12-2-.110 amended. F. Aug. 7, 2012; eff. Aug. 27, 2012.

Rules 560-2-2-.35 and 560-2-6-.03 adopted. F. Aug. 8, 2012; eff. Aug. 28, 2012.

Rule 560-7-8-.42 amended. F. Aug. 8, 2012; eff. Aug. 28, 2012.

Rule 560-7-8-.51 amended. F. Aug. 21, 2012; eff. Sep. 10, 2012.

Rule 560-7-8-.36 amended. F. Aug. 23, 2012; eff. Sep. 12, 2012.

E.R. 560-2-17-0.26-.05 adopted. F. Sep. 4, 2012; eff. Sep. 4, 2012. To remain in effect for 120 days or until the effective date of a permanent Rule covering the same subject matter superseding this Emergency Rule is adopted, as specified by the Agency.

Rules 560-12-2-.112 and 560-12-2-.114 amended. F. Sep. 5, 2012; eff. Sep. 25, 2012.

Rule 560-7-8-.46 amended. F. Sep. 19, 2012; eff. Oct. 9, 2012.

Rule 560-7-8-.50 amended. F. Oct. 12, 2012; eff. Nov. 1, 2012.

Rules 560-2-17-.01 through .04 repealed and 560-2-17-.05 adopted. F. Oct 24, 2012; eff. Nov. 13, 2012.

Rule 560-12-2-.30 amended. F. Oct. 30, 2012; eff. Nov. 19, 2012.

Rule 560-10-12-.03 adopted. F. Nov. 29, 2012; eff. Dec. 19, 2012.

Rule 560-7-8-.45 amended. F. Dec. 5, 2012; eff. Dec. 25, 2012.

Rules 560-11-8-.08 and 560-11-8-.16 amended. F. Jan. 3, 2013; eff. Jan. 23, 2013.

Chapter 560-11-14 entitled "State and Local Title Ad Valorem Tax Fee" and rules 560-11-14-.01 through 560-11-14-.16 adopted. F. Jan. 4, 2013; eff. Jan. 24, 2013.

Rule 560-7-8-.45 amended. F. Feb. 11, 2013; eff. Mar. 3, 2013.

Rule 560-7-8-.45 amended. F. Apr. 2, 2013; eff. Apr. 22, 2013.

Rule 560-12-2-.28 repealed. F. Apr. 9, 2013; eff. Apr. 29, 2013.

ER 560-10-22-0.27-.02 adopted. F. Jun. 4, 2013; eff. Jun. 4, 2013. To remain in effect for 120 days or until the effective date of a permanent Rule covering the same subject matter superseding this Emergency Rule is adopted, as specified by the Agency.

Rule 560-8-1-.18 adopted. Rules 560-8-1-.04, 560-8-2-.01, 560-8-3-.01, 560-8-4-.01, 569-8-7-.02 amended. Rule 560-8-7-.01 repealed. F. May 20, 2013; eff. Jun. 9, 2013.

Rules 560-11-6-.01 through 560-11-6-.09 amended. F. Jun. 10, 2013; eff. Jun. 30, 2013.

Rules 560-11-11-.12, 560-12-3-.36 amended. Rules 560-12-3-.37 through 560-12-3-.49 repealed. F. Jun. 25, 2013; eff. Jul. 15, 2013.

Rule 560-11-14-.07 amended. F. Jul. 10, 2013; eff. Jul. 30, 2013.

Rule 560-7-8-.52 amended. F. Aug. 20, 2013; eff. Sep. 9, 2013.

Rule 560-3-2-.27 amended. F. Sep. 13, 2013; eff. Oct. 3, 2013.

Rule 560-7-8-.47 amended. F. Sep. 23, 2013; eff. Oct. 13, 2013.

Rule 560-7-8-.37 amended. F. Sep. 26, 2013; eff. Oct. 16, 2013.

Rule 560-10-22-.02 adopted. F. Oct. 10, 2013; eff. Oct. 30, 2013.

Rule 560-12-2-.03 amended. Rules 560-12-2-.52, 560-12-2-.61, 560-12-2-.80, 560-12-2-.89, 560-12-2-.91, 560-12-2-.93, 560-12-2-.95, 560-12-2-.101, 560-12-3-.35, 560-12-3-.52 repealed. F. Oct. 30, 2013; eff. Nov. 19, 2013.

Rules 560-2-2-.01 and 560-2-3-.17 amended. F. Nov. 1, 2013; eff. Nov. 21, 2013.

Rule 560-7-8-.47 amended. F. Nov. 8, 2013; eff. Nov. 28, 2013.

Rules 560-10-13-.04 and 560-11-14-.17 adopted. F. Nov. 14, 2013; eff. Dec. 4, 2013.

Chapters 560-10-8 and 560-10-17 repealed. F. Dec. 5, 2013; eff. Dec. 25, 2013.

Rules 560-12-2-.25, 560-12-2-.32, 560-12-2-.62, 560-12-2-.64 amended. Rules 560-12-2-.21, 560-12-2-.35, 560-12-2-.48, 560-12-2-.56, 560-12-2-.76 repealed. F. Feb. 10, 2014; eff. Mar. 2, 2014.

Rules 560-10-13-.01, 560-10-30-.15 through 560-10-30-.24 amended. F. Apr. 9, 2014; eff. Apr. 29, 2014.

Rule 560-10-30-.34 adopted. Rules 560-11-6-.09, 560-11-11-.12 amended. F. Apr. 22, 2014; eff. May 12, 2014.

Rule 560-11-2-.59 repealed and rule number reserved. F. May 30, 2014; eff. Jun. 19, 2014.

Rule 560-12-2-.110 amended, Rules 561-12-2-.112 and .114 repealed. F. Jun. 20, 2014; eff. Jul. 10, 2014.

Rule 560-12-2-.45 amended. F. Jul. 14, 2014; eff. Aug. 3, 2014.

Rule 560-2-3-.04 amended. F. Jul. 24, 2014; eff. Aug. 13, 2014.

Rules 560-12-2-.67, 560-12-2-.73 repealed. F. Aug. 15, 2014; eff. Sep. 4, 2014.

Rule 560-12-2-.115 adopted. F. Sep. 4, 2014; eff. Sep. 24, 2014.

Rule 560-7-8-.45 amended. F. Sep. 10, 2014; eff. Sep. 30, 2014.

Rule 560-7-8-.03 adopted, Rule 560-12-2-.62 amended. F. Nov. 17, 2014; eff. Dec. 7, 2014.

Rules 560-10-32-.01, 560-10-32-.05 amended. F. Nov. 18, 2014; eff. Dec. 8, 2014.

Rule 560-7-8-.53 adopted. F. May 12, 2015; eff. June 1, 2015.

Rules 560-11-6-.02, .09, 560-11-11-.01, .02, .03, .05, .06, .12 amended. F. May 18, 2015; eff. June 7, 2015.

Rule 560-12-2-.03 amended. F. May 29, 2015; eff. June 18, 2015.

ER 560-13-2-0.30, 560-13-2-0.30-.01 adopted. F. June 26, 2015; eff. July 1, 2015 through October 29, 2015 or until its repealed, whichever is earlier, as specified by the Agency.

Rule 560-7-8-.53 amended. F. June 24, 2015; eff. July 14, 2015.

Chapter 560-13-1 entitled "Fireworks Excise Tax" adopted. F. June 26, 2015; eff. July 16, 2015.

Rules 560-2-2-.01, 560-2-6-.03, 560-2-7-.01 amended. Rule 560-9-1-.08 repealed. Rules 560-9-1-.12, 560-11-7-.06 adopted. F. June 26, 2015; eff. July 16, 2015.

Rules 560-10-27-.01 and 560-11-14-.12 amended. F. July 27, 2015; eff. Aug. 16, 2015.

Chapter 560-1-2 entitled "Collections" adopted. F. Aug. 26, 2015; eff. Sep. 15, 2015.

Rule 560-12-2-.116 adopted. F. Sep. 10, 2015; eff. Sep. 30, 2015.

Rule 560-12-2-.20 adopted. F. Sep. 18, 2015; eff. Sep. Oct. 8, 2015.

Rule 560-7-8-.54 adopted. F. Sep. 30, 2015; eff. Oct. 20, 2015.

Rule 560-7-4-.01 amended. Rule 560-7-8-.55 adopted. F. Oct. 9, 2015; eff. Oct. 29, 2015.

Chapter 560-13-2 entitled "State Hotel-Motel Fee" adopted. F. Oct. 20, 2015; eff. Nov. 9, 2015.

Rule 560-7-8-.46 amended. F. Oct. 27, 2015; eff. Nov. 16, 2015.

Rules 560-3-2-.27, 560-7-8-.45, 560-7-8-.50 amended. F. Nov. 17, 2015; eff. Dec. 7, 2015.

Rule 560-7-8-.56 adopted. F. Dec. 8, 2015; eff. Dec. 28, 2015.

Rule 560-12-2-.64 amended. F. Dec. 18, 2015; eff. Jan. 7, 2016.

Rules 560-11-1-.01, 560-11-2-.16, .23, .24, .25, .28, .36, .56, 560-11-9-.03, .04, .09, .11, 560-11-10-.02, .09, 560-11-12-.02, .04, .05, .08, 560-11-13-.01, .02, .05, .08 amended. Rules 560-11-2-.62, 560-11-3-.20 adopted. F. Jan. 4, 2016; eff. Jan. 24, 2016.

Rules 560-12-1-.01, .03, .04, .15, .27, .30, .31, .33 and Chapter 560-6-2 repealed. F. Jan. 7, 2016; eff. Jan. 27, 2016.

Rules 560-1-1-.02, .05, .09, .10, .12 amended. Rules 560-1-1-.01, .03, .04, .06, .08, .11, .13, .14 repealed. Rule 560-1-2-.02 adopted. F. Jan. 14, 2016; eff. Feb. 3, 2016.

Rules 560-11-6-.09, 560-11-11-.12 amended. F. Feb. 23, 2016; eff. Mar. 14, 2016.

Rule 560-12-1-.16 amended. F. Apr. 4, 2016; eff. Apr. 24, 2016.

Rule 560-2-6-.03, non-substantive error correction. Effective May 26, 2016.

Rules 560-2-2-.01, .13, .35, 560-2-6-.03, 560-2-7-.01, 560-2-11-.02, 560-12-1-.16 amended. F. May 6, 2016; eff. May 26, 2016.

ER 560-3-2-0.33-.26 adopted. F. June 13, 2016; eff. June 13, 2016. To remain in effect for 120 days or until the effective date of a permanent Rule covering the same subject matter superseding this Emergency Rule is adopted, as specified by the Agency.

Rule 560-7-8-.52 amended. F. June 16, 2016; eff. July 6, 2016.

Rule 560-12-2-.03 amended. F. July 1, 2016; eff. July 21, 2016.

Rules 560-13-1-.01, 560-13-2-.01 amended. F. July 15, 2016; eff. Aug. 4, 2016.

Rule 560-12-1-.37 adopted. F. July 26, 2016; eff. Aug. 15, 2016.

Rule 560-3-2-.26 amended. F. July 28, 2016; eff. Aug. 17, 2016.

Rule 560-2-2-.67 adopted. F. Aug. 8, 2016; eff. Aug. 28, 2016.

Rule 560-7-8-.56 amended. F. Sep. 19, 2016; eff. Oct. 9, 2016.

Rule 560-7-8-.57 adopted. F. Sep. 21, 2016; eff. Oct. 11, 2016.

Rule 560-7-4-.04 amended. F. Sep. 27, 2016; eff. Oct. 17, 2016.

Rule 560-7-8-.51 amended. Rule 560-12-2-.21 adopted. F. Oct. 11, 2016; eff. Oct. 31, 2016.

Rule 560-7-8-.50 amended. F. Nov. 1, 2016; eff. Nov. 21, 2016.

Rule 560-7-8-.33 amended. F. Nov. 3, 2016; eff. Nov. 23, 2016.

Rule 560-2-3-.13 amended. F. Nov. 10, 2016; eff. Nov. 30, 2016.

Chapter 560-11-15 entitled "Illegal Digest Entry Review" adopted. F. Nov. 18, 2016; eff. Nov. Dec. 8, 2016.

Rule 560-7-8-.36 amended. F. Dec. 5, 2016; eff. Dec. 25, 2016.

Rule 560-7-8-.58 adopted. F. Dec. 14, 2016; eff. Jan. 3, 2017.

Chapter 560-10-33 entitled "Transporter Plates" adopted. F. Jan. 10, 2017; eff. Jan. 30, 2017.

Rule 560-12-2-.64 amended. F. Mar. 16, 2017; eff. Apr. 5, 2017.

Rules 560-11-2-.20, 560-11-6-.09, 560-11-10-.08, 560-11-11-.12 amended. F. Mar. 24, 2017; eff. Apr. 13, 2017.

Rule 560-12-2-.39 amended. F. May 17, 2017; eff. June 6, 2017.

Rule 560-12-1-.30 adopted. F. June 28, 2017; eff. July 18, 2017.

Rule 560-12-2-.62 amended. F. July 7, 2017; eff. July 27, 2017.

Rule 560-7-8-.57 amended. F. July 13, 2017; eff. Aug. 2, 2017.

Rules 560-2-2-.01, 560-2-2-.67 repealed and readopted. Rules 560-2-6-.03, 560-2-7-.01 repealed. F. Aug. 1, 2017; eff. Aug. 21, 2017.

Chapter 560-6 has been amended by changing the title from "Field Services Division" to "Compliance Division." F. Aug. 16, 2017, eff. Sep. 5, 2017.

Rule 560-7-8-.57 amended. F. Sep. 5, 2017; eff. Sep. 25, 2017.

Rule 560-12-2-.62 amended. F. Sep. 6, 2017; eff. Sep. 26, 2017.

Rules 560-7-8-.45, 560-7-8-.51 amended. F. Oct. 5, 2017; eff. Oct. 25, 2017.

Rule 560-7-4-.01 amended. F. Oct. 20, 2017; eff. Nov. 9, 2017.

Rule 560-3-2-.26 amended. F. Oct. 30, 2017; eff. Nov. 19, 2017.

Chapter 560-2-20 entitled "State Operation Assessment" adopted. F. Oct. 31, 2017; eff. Nov. 20, 2017.

Rule 560-7-8-.60 adopted. F. Nov. 6, 2017; eff. Nov. 26, 2017.

Rule 560-7-8-.59 adopted. F. Nov. 14, 2017; eff. Dec. 4, 2017.

Rule 560-7-8-.61 adopted. F. Nov. 17, 2017; eff. Dec. 7, 2017.

Rule 560-2-3-.03 amended. Rules 560-11-14-.01, .05, .06, .08, .09, .12, .16 repealed and readopted. Rules 560-11-14-.02, .04, repealed. F. Nov. 30, 2017; eff. Dec. 20, 2017.

Rule 560-7-8-.59 amended. F. Jan. 2, 2018; eff. Jan. 22, 2018.

Rules 560-10-30-.15, .16, .17, .21, .23, .24 repealed and readopted. F. Jan. 16, 2018; eff. Feb. 5, 2018.

Rules 560-7-8-.36, .42 amended. F. Feb. 2, 2018; eff. Feb. 22, 2018.

Rules 560-11-6-.09, 560-11-11-.12 amended. F. Mar. 6, 2018; eff. Mar. 26, 2018.

Rule 560-2-3-.03 amended. F. Mar. 12, 2018; eff. Apr. 1, 2018.

Rule 560-7-8-.62 adopted. F. May 18, 2018; eff. June 7, 2018.

Rule 560-7-8-.63 adopted. F. May 25, 2018; eff. June 14, 2018.

Rule 560-7-8-.57 amended. F. Aug. 6, 2018; eff. Aug. 26, 2018.

Rule 560-7-8-.60 amended. F. Sep. 6, 2018; eff. Sep. 26, 2018.

Rule 560-12-2-.03 amended. F. Sep. 27, 2018; eff. Oct. 17, 2018.

Rule 560-7-8-.47 amended. F. Nov. 6, 2018; eff. Nov. 26, 2018.

Rules 560-7-3-.06 and .13, 560-7-4-.01, 560-7-8-.34 and .39 amended. F. Nov. 29, 2018; eff. Dec. 19, 2018.

Rule 560-11-14-.01 amended. F. Dec. 14, 2018; eff. Jan. 3, 2019.

Rule 560-7-3-.11 adopted. F. Jan. 10, 2019; eff. Jan. 30, 2019.

Rules 560-7-8-.37, .46 amended. F. Jan. 25, 2019; eff. Feb. 14, 2019.

Rules 560-11-6-.09, 560-11-11-.12 amended. F. Feb. 1, 2019; eff. Feb. 21, 2019.

Rule 560-7-8-.65 adopted. F. Feb. 15, 2019; eff. Mar. 7, 2019.

Rule 560-12-2-.117 adopted. F. Apr. 16, 2019; eff. May 6, 2019.

Rule 560-7-8-.64 adopted. F. May 3, 2019; eff. May 23, 2019.

Subject 560-6-1 entitled "Administrative Rules and Regulations" adopted. F. May 30, 2019; eff. June 19, 2019.

Rules 560-2-3-.03, .09 amended. F. July 22, 2019; eff. Aug. 11, 2019.

Rule 560-12-2-.87 amended. F. Aug. 29, 2019; eff. Sep. 18, 2019.

Rule 560-7-8-.57 amended. F. Sep. 20, 2019; eff. Oct. 10, 2019.

Rule 560-7-8-.65 amended. F. Oct. 3, 2019; eff. Oct. 23, 2019.

Rule 560-12-2-.28 adopted. F. Oct. 21, 2019; eff. Nov. 10, 2019.

Rule 560-7-8-.64 amended. F. Nov. 12, 2019; eff. Dec. 2, 2019.

Rules 560-3-2-.26, 560-7-4-.04, 560-7-8-.33, 560-7-8-.47, 560-7-8-.60 amended. F. Nov. 21, 2019; eff. Dec. 11, 2019.

Note: Rule 560-7-8-.47, correction of non-substantive typographical errors in subparagraph (10)(c)1., "Inc" and "Inc's" corrected to "Inc." and "Inc.'s" respectively. Rule 560-7-8-.60, correction of non-substantive typographical error in subparagraph (11)(b), "fidicuicary" corrected to "fiduciary." Effective December 11, 2019.

Rules 560-7-8-.51, 560-7-8-.56 amended. F. Dec. 13, 2019; eff. Jan. 2, 2020.

Rule 560-7-8-.37 amended. F. Dec. 30, 2019; eff. Jan. 19, 2020.

Rules 560-11-14-.01, .10, .12 amended. F. Jan. 29, 2020; eff. Feb. 18, 2020.

Rules 560-11-6-.09, 560-11-11-.12 amended. F. Mar. 6, 2020; eff. Mar. 26, 2020.

Note: Rule 560-11-11-.12, correction of non-substantive typographical error in paragraph (d), "316 W1 882" corrected to "W1 882", as requested by the Agency. Effective March 26, 2020.

Subject 560-11-17, entitled "Deadlines for Conservation Use Valuation Assessment (CUVA) and Forest Land Protection Act (FLPA) Applications," containing Emergency Rules 560-11-17-0.34-.01 through .03 adopted. F. Apr. 7, 2020, eff. Apr. 7, 2020, to remain in effect for a period of 120 days or until the adoption of permanent rules covering the same subject matter superseding these Emergency Rules, as specified by the Agency.

Emergency Rules 560-2-16-0.35-.02, 560-8-6-0.36-.05 adopted. F. May 19, 2020, eff. May 19, 2020, to remain in effect for a period of 120 days or until the adoption of permanent rules covering the same subject matter superseding these Emergency Rules, as specified by the Agency.

Rule 560-2-3-.04 amended. F. Nov. 18, 2020; eff. Dec. 8, 2020.

Rule 560-1-1-.14 adopted; Rule 560-3-2-.27 amended. F. Jan. 21, 2021; eff. Feb. 10, 2021.

Subject 560-11-16, entitled "Table of Forest Land Protection Act Land Use Values" and Appendix 560-11-16-A entitled "Qualified Timberland Property Appraisal Manual 2021" adopted. F. Feb. 5, 2021; eff. Feb. 25, 2021.

Rule 560-7-8-.65 amended. F. Feb. 11, 2021; eff. Mar. 3, 2021.

Rule 560-7-8-.45 amended. F. Feb. 23, 2021; eff. Mar. 15, 2021.

Rules 560-11-6-.09, 560-11-11-.12 amended. F. Mar. 4, 2021; eff. Mar. 24, 2021.

Rule 560-7-8-.56 amended. F. Apr. 13, 2021; eff. May 3, 2021.

Note: Rule 560-12-2-.64, correction of administrative typographical error on the Rules and Regulations website, Rule corrected to reflect the numbering and text of paragraphs "(7) Certificates of Exemption." and "(8) Transaction date.," as originally filed March 16, 2017, effective April 5, 2017. The error was discovered by the Agency and correction request submitted April 28, 2021. Effective April 28, 2021.

Rules 560-8-6-.01, .02, .05 amended; Rules 560-8-6-.08, .09, .10 adopted. F. Aug. 2, 2021; eff. Aug. 22, 2021.

Rule 560-12-2-.62 amended. F. Aug. 31, 2021; eff. Sep. 20, 2021.

Rule 560-7-8-.56 amended; Rule 560-7-8-.67 adopted. F. Nov. 18, 2021; eff. Dec. 8, 2021.

Rules 560-7-3-.06 and .08, 560-7-5-.02, 560-7-8-.47, .57, .60 amended; Rule 560-7-3-.03 adopted. F. Dec. 7, 2021; eff. Dec. 27, 2021.

Rule 560-7-8-.56 amended. F. Jan. 13, 2022; eff. Feb. 2, 2022.

Rule 560-8-1-.11 amended. F. Feb. 10, 2022; eff. Mar. 2, 2022.

Subject 560-13-3 entitled "Transportation Services Tax" adopted. F. Mar. 25, 2022; eff. Apr. 14, 2022.

Rules 560-11-14-.01, 560-11-16-.02, .03, .05 amended, Appendix 560-11-16-A entitled "Qualified Timberland Property Appraisal Manual 2022" adopted. F. Mar. 31, 2022; eff. Apr. 20, 2022.

Subjects 560-12-18, 560-2-19, repealed in their entirety. F. Apr. 26, 2022; eff. May 16, 2022.

Rules 560-11-6-.09, 560-11-11-.12 amended. F. May 4, 2022; eff. May 24, 2022.

Subject 560-10-15 entitled "Digital License Plates" adopted. F. June 1, 2022; eff. June 21, 2022.

Rules 560-7-8-.20, .64 amended. F. June 27, 2022; eff. July 17, 2022.

Rule 560-7-8-.50 amended. F. July 29, 2022; eff. Aug. 18, 2022.

Rule 560-7-8-.57 amended. F. Sep. 14, 2022; eff. Oct. 4, 2022.

Rule 560-11-16-.05 and Appendix 560-11-16-A amended. Subject 560-11-16 title changed from "Table of Forest Land Protection Act Land Use Values" to "Qualified Timberland Property." F. Oct. 4, 2022; eff. Oct. 24, 2022.

Rules 560-11-6-.09, 560-11-11-.12 amended. F. Mar. 3, 2023; eff. Apr. 2, 2023.

Rules amended: 560-2-1-.01, .03 through .05; 560-2-2-.01, .03 through .07, .09, .10, .11, 560-2-2-.13 through .23, .25, .27 through .35, .67; 560-2-3-.01 through .17; 560-2-4-.01 through .11; 560-2-5-.01, .02, .04, .05, .06, .08 through .11; 560-2-6-.01; 560-2-7-.02, .03; 560-2-8-.01 through .03; 560-2-9-.01 through .04; 560-2-10-.01 through .06; 560-2-12-.01 through .06; 560-2-13-.01 through .04; 560-2-14-.01; 560-2-15-.01 through .06; 560-2-16-.05. Rules repealed: 560-2-1-.02, 560-2-5-.07, 560-2-17-.05. F. May 31, 2023; eff. June 20, 2023.

Chapter 560-2 title changed from "Alcohol and Tobacco Tax Unit" to "Alcohol and Tobacco Division;" Subject 560-2-5 title changed from "Alcohol and Tobacco Division" to "Manufacturers, Shippers, Importers, & Brokers," Subject 560-2-9 title changed from "Alcoholic Beverage License Hearings" to "Wine." F. June 7, 2023; eff. June 20, 2023, as specified by the Agency. Note: All amendments to the aforementioned chapter and subject titles to become effective June 20, 2023, to correspond with the effective date of Chapter 560-2 amendments, rule title changes, and repeals filed on May 31, 2023.

Rules 560-7-8-.47, .56 amended. F. May 31, 2023; eff. June 20, 2023.

Rule 560-7-8-.68 adopted. F. June 1, 2023; eff. June 21, 2023.

Rule 560-7-8-.69 adopted. F. July 10, 2023; eff. July 30, 2023.

Note: Rule 560-2-2-.25, correction of non-substantive typographical error in Authority, "Authority: O.C.G.A. §§ 3-2-2, 3-2-23, 48-2-12." corrected to "Authority: O.C.G.A. §§ 3-2-2, 3-3-23, 48-2-12." (i.e., "3-2-23" corrected to "3-3-23"), as requested by the Agency. Effective September 5, 2023.

Note: Rule 560-2-3-.12, correction of non-substantive typographical errors in paragraph (9), "... pursuant to O.G.C.A. 3-15-2(9)," and "... purposes of O.G.C.A. § 3-15-2(3)," corrected to "... pursuant to O.C.G.A. 3-15-2(9)," and "... purposes of O.C.G.A. § 3-15-2(3)," respectively (i.e., "O.G.C.A." corrected to "O.C.G.A."), as requested by the Agency. Effective September 5, 2023.

Rule 560-12-2-.117 amended. F. Oct. 16, 2023; eff. Nov. 5, 2023.

Rule 560-12-2-.117 amended. F. Jan. 17, 2024; eff. Feb. 6, 2024.

Rules 560-2-2-.01, .02, 560-2-3-.02 amended. F. Jan. 19, 2024; eff. Feb. 8, 2024.

Rules 560-11-6-.09, 560-11-11-.12 amended. F. Jan. 22, 2024; eff. Feb. 11, 2024.

Subject 560-10-23 entitled "Multipurpose Off-Highway Vehicles" adopted. F. Feb. 6, 2024; eff. Feb. 26, 2024.