Ga. Comp. R. & Regs. R. 560-2-14-.01 - Manufacturing and Importing Ethyl Alcohol
(1) Manufacture or
importation of ethyl alcohol is to be used exclusively for the uses enumerated
herein as necessary and appropriate to ensure that such ethyl alcohol is not
directed to be used as a beverage or as a Distilled Spirit in contravention of
law and evasion of federal, state, and local excise taxes and license fees.
Enumerated purposes are:
(a) Non-beverage
scientific;
(b) Chemical;
(c) Mechanical;
(d) Industrial;
(e) Medicinal; or
(f) Culinary purposes.
(2) Every Person, firm, corporation or
organization who desires to import or manufacture non-beverage ethyl alcohol
exclusively for any of the uses enumerated in paragraph (1) above shall first
obtain a license from the Department by completing an application through the
Georgia Tax Center (GTC) for a non-beverage distillery, manufacture, or
importer license.
(a) Each application for a
non-beverage manufacturer's, distiller's, or importer's license shall also
include:
1. A personnel statement and a set of
fingerprint cards, as prescribed by the Department, for each owner or owners
and for principal employees such as manager, foreman, superintendent,
etc.;
2. An accurate and precise
description of the exact location where any non-beverage manufacturing or
importing facility is to be located;
3. A copy of a valid Operating Permit or
other proper authorization issued to the applicant by the U.S. Alcohol and
Tobacco Tax and Trade Bureau; and
4. A copy of approval from all applicable
local governing authorities for the construction and operation of the
non-beverage manufacturing or importing facility.
(3) When all of the requirements
of paragraph (2) of this Rule and all other legal requirements are met, a
license for the non-beverage manufacture or importation of ethyl alcohol solely
for non-beverage use shall be issued by the Commissioner at no cost to the
applicant.
(4) Licensees under this
Rule must renew the license by applying for renewal each year through GTC. Any
non-beverage alcohol license issued or renewed by the Commissioner is valid for
the remainder of the calendar year in which it is issued. The Commissioner may
authorize Licensees who have filed an application for renewal to operate until
the license has been renewed or denied.
(5) Each non-beverage manufacturing or
importing facility issued a non-beverage alcohol license pursuant to this
Regulation shall be subject to inspection by federal, state, and local law
enforcement officers at all times.
(6) Each Licensee shall maintain all
invoices, bills of lading, reports, books, papers, or documents of whatever
nature involving all transactions relating to the purchase, sale, distribution,
storage, manufacture, importation, or handling of ethyl alcohol in any manner.
(a) The records and documents shall be
maintained at the Licensee's place of business for a period of three (3) years
unless permission for disposal of such records prior to the expiration of three
(3) years is obtained in writing from the Commissioner.
(7) Each Licensee manufacturing or importing
ethyl alcohol for use as fuel shall be properly registered with the Motor Fuel
Tax Section of the Department.
(8)
All license applications shall be a permanent record, and all Licensees shall
comply with and be subject to the provisions of Rule
560-2-6-.01 of these
regulations.
(9) The Commissioner
may deny a license to any applicant who has been convicted of any crime
involving the illegal sale or manufacture of Alcoholic Beverages.
(10) The failure of any Person, firm,
corporation, or organization holding such license under these regulations to
meet any obligations imposed by any tax laws of Georgia or to otherwise comply
with any requirements of law shall be grounds for suspension or revocation of
the license.
Notes
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