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 560-2-4 - WHOLESALER
Rule 560-2-4-.08 - Inventories
Universal Citation: GA Rules and Regs r 560-2-4-.08
Current through Rules and Regulations filed through September 23, 2024
(1) Every licensed Wholesaler shall prepare a report, submitted via the Georgia Tax Center (GTC) setting forth (i) total containers by size and (ii) total liters by tax category of Distilled Spirits, Malt Beverages, and Wine on hand as of close of business January 31 and July 31 of each year, and at any other time as directed by the Commissioner or by any authorized agent of the Commissioner.
(2) The Wholesaler shall file the report via GTC with the Commissioner no later than ten (10) days following taking of the inventory.
(a) A detailed record of the physical inventories, broken down by Brand, Brand Label, Alcohol Type and size, must be available at all times at the Wholesaler's licensed Premises for verification by the Commissioner's agents.
O.C.G.A. §§ 3-2-2, 3-2-3, 3-2-6, 48-2-12.
Disclaimer: These regulations may not be the most recent version. Georgia may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
