Ga. Comp. R. & Regs. R. 560-2-4-.09 - Audits; Assignment of Auditors; Due Cause
(1)
In addition to the audits provided for in Rule
560-2-7-.02, the Commissioner, based
on credible information that a Wholesaler is not remitting local taxes in a
timely manner, may direct Department agents to perform any level of
examinations or audits necessary to ensure that:
(a) Each taxing jurisdiction has been
properly paid the taxes as required; and
(b) All applicable state taxes have been paid
on each business transaction.
(2) Upon discovery of any discrepancy, the
Commissioner shall report any findings to any and all taxing jurisdictions
concerned; and
(a) The Commissioner may order
the Wholesaler to show cause as to why the Wholesaler's license should not be
suspended or revoked, or have other penalties imposed.
(3) The Department shall make available to
any local taxing jurisdiction all:
(a) Excise
tax reports;
(b) Audit briefs and
reports;
(c) Alcoholic Beverage
shipment records; and
(d) Any other
investigative summaries and documents necessary for those taxing jurisdictions
to conduct an independent audit of or inquiry into the reports of any licensed
Wholesaler.
Notes
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