Compilation of Rules and Regulations of the State of Georgia
Department 560 - RULES OF DEPARTMENT OF REVENUE
Chapter 560-12 - SALES AND USE TAX DIVISION
Subject 560-12-5 - LOCAL OPTION TAX
Rule 560-12-5-.10 - Determination of Entitlement and Qualification

Universal Citation: GA Rules and Regs r 560-12-5-.10

Current through Rules and Regulations filed through March 20, 2024

(1) Funds will be certified for disbursement by the Revenue Commissioner pursuant to this Act only to those jurisdictions which have certified to the Commissioner their qualifications and entitlement to receive disbursements thereunder.

(a) With respect to those jurisdictions which, by their own authority, impose the tax, the resolution which imposes the tax and which is forwarded to the Commissioner as provided in the Act shall constitute such certification.

(b) With respect to those jurisdictions which do not impose the tax, but which claim entitlement to receive proceeds therefrom, such certification shall be provided to the Commissioner upon forms prescribed by him for that purpose.

(2) Before certifying disbursements to any county imposing the tax, the Revenue Commissioner shall notify the governing authority of such county of the names and the populations of those Municipalities within such county to which the Commissioner proposes to certify disbursements.

(3) Any jurisdiction, person, or other entity which desires to contest the authority of any jurisdiction to levy the tax or to contest the qualifications of any jurisdiction claiming the status of a Municipality, as defined in the Act, may file a written protest with the Commissioner of Revenue setting forth in detail wherein such jurisdiction does not qualify as a Municipality within the meaning of the Act or is without authority to impose the tax.

(4) Upon receipt of any protest filed pursuant to Paragraph 3 above, the determination of authority or qualification challenged therein shall be deemed a contested case within the meaning of the Georgia Administrative Procedure Act and further proceedings with respect to said determination shall be in accordance with the provisions of said Act.

Ga. L. 1975, pp. 984, 985, 986, 987.

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