(1) The Department of Revenue is responsible
for administering and enforcing the revenue laws of the state, under the
direction of the State Revenue Commissioner. The Commissioner is also
responsible for the administration of Georgia laws relating to alcoholic
beverages, tobacco, and motor vehicle registrations, licenses, and
titles.
(2) The Commissioner has
established several divisions of the Department to facilitate the
administration of its duties, pursuant to O.C.G.A. §
48-2-6.
Each division is led by a director and is further subdivided into sections,
pursuant to O.C.G.A. §
50-4-2.
(3) The Department's divisions and their
respective responsibilities are as follows:
(a)
Alcohol & Tobacco. This
division administers and enforces alcohol, tobacco, and motor fuel tax laws.
The division reviews and issues licenses, promotes voluntary compliance,
provides law enforcement services, and collects and audits excise
taxes.
(b)
Audits.
This division audits both individual and business taxpayers. It audits and
appropriately assesses corporate income tax, sales and use tax, individual
income tax, withholding tax, non-resident withholding tax, tax of pass-through
entities, international fuel fax, International Registration Program
compliance, film withholding, motor fuel tax, and other tax types. It also
administers Voluntary Disclosure Agreements.
(c)
Commissioner's Office. This
division assists the Commissioner, as chief executive of the Department, in the
administration of the Department. The Deputy Commissioner oversees the
Department's discharge of duties as designated by the Commissioner, pursuant to
O.C.G.A. §
48-2-5.
The division also handles Open Records Act requests and media
inquiries.
(d)
Collections. This division oversees, promotes, and ensures
taxpayers' voluntary compliance with Georgia tax requirements. The division
issues assessments and other notices of liabilities, assists and educates
taxpayers, resolves taxpayers' problems, and collects delinquent
taxes.
(e)
Finance.
This division provides administrative services to the Department by overseeing
and accounting for the Department's resources. The division also provides
comprehensive personnel services to the Department.
(f)
Information Technology. This
division develops, enhances, maintains, and secures the Department's computer
applications, associated infrastructure, and information. The division also
facilitates the exchange of information with the public. The division is also
responsible for overseeing the retention of Department records.
(g)
Legal Affairs & Tax
Policy. This division provides legal and tax policy guidance to the
Department divisions, taxpayers, and state officials. It also provides counsel
on day-to-day affairs of the Department and issues written guidance to assist
taxpayers in complying with the laws that the Department administers. The
division also serves as the Department's liaison for all judicial
proceedings.
(h)
Local
Government Services. This division oversees local tax administration by
training local officials, reviewing tax digests, overseeing local tax
administration, and distributing funds to the local governments. The division
also administers unclaimed property.
(i)
Motor Vehicles. This
division administers the registration, licensing, and titling of motor vehicles
in Georgia and partners with Georgia counties to facilitate applications and
payments for title and vehicle registrations and license plates.
(j)
Office of Special
Investigations. This division investigates and collects evidence of
violations of the tax and motor vehicle title and registration laws, and
enforces criminal and civil sanctions for violations of such laws.
(k)
Processing. This division
processes tax returns and supporting documentation received either by mail or
electronically.
(l)
Taxpayer
Services. This division provides support to taxpayers by answering
questions, resolving problems, registering new taxpayers, and resolving
protests.
(4) All legal
notices should be directed to the Commissioner at the Department of Revenue
headquarters: 1800 Century Boulevard, Atlanta, GA 30345.
(5) Records available for public inspection
are available at the Department of Revenue headquarters: 1800 Century
Boulevard, Atlanta, GA 30345.
O.C.G.A. §§
3-2-1, 40-2-11, 40-3-3, 48-2-6, 48-2-7, 48-2-12, 50-3-13.
