Ga. Comp. R. & Regs. R. 560-2-7-.02 - Additional Reports Prohibited; Authority of Commissioner

(1) No other reports may be required of a Wholesaler except reports as provided for in these regulations.

(2) The Commissioner shall enforce the provisions of these regulations pursuant to Georgia Law, and shall:

(a) Examine all reports submitted by licensed Wholesalers;

(b) Compare the total transactions by the Wholesaler as reported by the Wholesaler in the Georgia Tax Center (GTC) or on Form ATT-123 with the sum of all reports submitted to municipalities and counties on Form ATT-122 to ensure that all municipalities and/or counties are receiving the proper tax specified;

(c) Ensure that thorough, complete, and continuing audits are conducted by auditors of the Department to verify that all local Malt Beverage taxes are collected and remitted to the proper local taxing jurisdiction;

1. Such audits shall also verify that all applicable state taxes have been paid.

2. Any discrepancy discovered during the audit shall immediately be investigated and the taxing jurisdiction concerned shall be promptly notified of such findings.

Notes

Ga. Comp. R. & Regs. R. 560-2-7-.02

O.C.G.A. §§ 3-2-2, 3-2-6, 3-5-84, 48-2-12.

Original Rule entitled "Posting of Quantity Prices" adopted. F. and eff. June 30, 1965. Repealed: New Rule entitled "When Prices Are Effective" adopted. F. Oct. 23, 1969; eff. Nov. 1, 1969, as specified by the Agency. Repealed: New Rule of same title adopted. F. Nov. 27, 1979; eff. Dec. 17, 1979. Repealed: New Rule entitled "Beverage Alcohol License Application. Form ATT-4" adopted. F. May 5, 1982; eff. May 25, 1982. Repealed: New Rule entitled "Beverage Alcohol Retail Dealer or Retail Consumption Dealer License Application. Form CRF-009" adopted. F. July 7, 1994; eff. July 27, 1994. Repealed: New Rule entitled "Additional Reports; Markings, Stamps Prohibited; Authority of Commissioner" adopted. F. Oct. 1, 2010; eff. Oct. 21, 2010. Amended: New title, "Additional Reports Prohibited; Authority of Commissioner." F. May 31, 2023; eff. June 20, 2023.