Ga. Comp. R. & Regs. R. 560-2-4-.08 - Inventories
(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.
Notes
State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.
No prior version found.