Compilation of Rules and Regulations of the State of Georgia
Department 560 - RULES OF DEPARTMENT OF REVENUE
Chapter 560-2 - ALCOHOL AND TOBACCO DIVISION
Subject 560-2-2 - GENERAL PROVISIONS
Rule 560-2-2-.09 - Failure to Comply with Tax Laws
Current through Rules and Regulations filed through September 23, 2024
(1) No application for a license to sell Alcoholic Beverages will be considered as long as the applicant, Person, firm, or corporation holding any interest in the business for which application is made has failed to meet any obligations imposed by any tax law of Georgia.
(2) The failure of any Licensee, permittee, registrant, Person, firm, or corporation holding an interest in the business for which the license, permit, or registration is issued to meet any obligations imposed by the Act, any tax law of Georgia, or any regulations of the Commissioner shall be grounds for suspension, revocation, or cancellation of a license, permit, or registration.
O.C.G.A. §§ 3-2-2, 48-2-12.