Compilation of Rules and Regulations of the State of Georgia Department 560 - RULES OF DEPARTMENT OF REVENUE
Here is a summary of the Compilation of Rules and Regulations of the State of Georgia – Department 560: RULES OF DEPARTMENT OF REVENUE:
Department 560 – Georgia Department of Revenue (DOR)
The Department of Revenue administers and enforces laws related to taxation and other revenue matters in the State of Georgia. The rules in this department are codified to guide tax collection, enforcement, licensing, and administration procedures.
Major Chapters within Department 560 include:
560-1: General Administration
Definitions, rulemaking authority, hearings, records requests, and procedural rules for agency operations.
560-2: Alcohol and Tobacco Division
Regulations for alcohol manufacturers, distributors, and retailers.
Tobacco licensing, packaging, stamp requirements, and enforcement provisions.
Excise tax compliance and enforcement.
560-3: Income Tax Division
Individual and corporate income tax requirements.
Withholding obligations and estimated tax payments.
Electronic filing mandates and audit rules.
Guidance on credits, deductions, and apportionment formulas.
560-7: Sales and Use Tax
Applicability of sales tax to goods and services.
Use tax on out-of-state purchases.
Exemptions (e.g., for manufacturing, agriculture).
Local sales taxes and special tax jurisdictions.
560-9: Motor Fuel Tax
Rules on motor fuel distributors, tax rates, exemptions.
Reporting and remittance procedures.
560-10: Motor Vehicle Division
Title and registration rules.
Dealer licensing and regulatory requirements.
Alternative fuel vehicle policies.
Electronic title processing and lien recording.
560-11: Property Tax
Guidelines for local tax assessors and boards of equalization.
Valuation standards, appeals process, and exemptions.
Public utility and railroad property taxation.
560-12: Miscellaneous Taxes
Regulations covering lesser-known taxes like:
Hotel-Motel tax
Rental Motor Vehicle tax
International Fuel Tax Agreement (IFTA)
560-13: Regulatory Compliance Division
Investigations, enforcement actions, and administrative penalties for tax violations.
Additional Functions of the Department:
Licensing: Alcohol, tobacco, motor fuel, and motor vehicle dealers.
Collections & Enforcement: Delinquent tax collection procedures, including liens and levies.
Audits & Appeals: Procedures for audits, administrative hearings, and taxpayer appeals.
E-Services: Regulations governing e-filing, electronic payment, and online access for taxpayers.
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