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 560-2-8 - BREWPUBS
Rule 560-2-8-.03 - Monthly Report; Remittance of Taxes by Brewpubs

Universal Citation: GA Rules and Regs r 560-2-8-.03

Current through Rules and Regulations filed through September 23, 2024

(1) Every licensed brewpub located within Georgia shall file a monthly report with the Commissioner on Form ATT-103, or on such other forms or through the Georgia Tax Center as the Commissioner may prescribe, setting forth all Malt Beverage produced during a specific calendar month, setting forth beginning and ending inventories for that month, providing copies of all reports filed with the United States Department of Treasury, and providing other information as the Commissioner may require to describe the completed transactions.

(2) Brewpubs shall file the monthly report no later than the fifteenth (15th) day of the next calendar month following the month of the transactions.

(3) The proper tax remittance for all production shall be included with the report.

O.C.G.A. §§ 3-2-2, 3-2-6, 3-5-37, 48-2-12.

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