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 560-2-7 - MALT BEVERAGES
Rule 560-2-7-.02 - Additional Reports Prohibited; Authority of Commissioner
Universal Citation: GA Rules and Regs r 560-2-7-.02
Current through Rules and Regulations filed through September 23, 2024
(1) No other reports may be required of a Wholesaler except reports as provided for in these regulations.
(2) The Commissioner shall enforce the provisions of these regulations pursuant to Georgia Law, and shall:
(a) Examine all reports submitted by licensed Wholesalers;
(b) Compare the total transactions by the Wholesaler as reported by the Wholesaler in the Georgia Tax Center (GTC) or on Form ATT-123 with the sum of all reports submitted to municipalities and counties on Form ATT-122 to ensure that all municipalities and/or counties are receiving the proper tax specified;
(c) Ensure that thorough, complete, and continuing audits are conducted by auditors of the Department to verify that all local Malt Beverage taxes are collected and remitted to the proper local taxing jurisdiction;
1. Such audits shall also verify that all applicable state taxes have been paid.
2. Any discrepancy discovered during the audit shall immediately be investigated and the taxing jurisdiction concerned shall be promptly notified of such findings.
O.C.G.A. §§ 3-2-2, 3-2-6, 3-5-84, 48-2-12.
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