The commissioner shall administer and enforce this title. The commissioner may designate employees of the department for the purpose of administering this title and may delegate to employees of the department any of the duties required of him pursuant to this title. History. Code 1933, § 5A-301, enacted by Ga. L. 1980, p. 1573, § […]
All taxes, penalties, interest, and fees collected by the commissioner pursuant to this title shall be remitted to the Office of the State Treasurer to the credit of the general fund of this state. History. Code 1933, § 5A-310, enacted by Ga. L. 1980, p. 1573, § 1; Ga. L. 1993, p. 1402, § 18; […]
Except as otherwise provided in this title: When any person required to file a report as provided by this title fails to file the report within the time prescribed, he shall be assessed a penalty of $50.00 for each failure to file. In the event the commissioner determines, upon inspection of the invoices, books, and […]
The commissioner may waive, in whole or in part, the collection of any amount due the state as a penalty under this title whenever, or to the extent that, he reasonably determines that the default giving rise to the penalty was due to reasonable cause and not due to gross or willful neglect or disregard […]
The commissioner may issue credits for taxes paid by or due from a wholesaler when it is shown to the commissioner’s satisfaction that any of the following events has occurred: Alcoholic beverages have been received by the wholesaler through an error in shipment and the alcoholic beverages are returned to the shipper prior to any […]
No credit for taxes paid on alcoholic beverages in payment of taxes on alcoholic beverages shall be allowed unless an application for credit is filed with the commissioner within 90 days from the date payment is received by the commissioner. If, in the opinion of the commissioner, an application for credit of taxes paid pursuant […]
The commissioner shall issue rules and regulations governing all advertising of distilled spirits within this state. History. Ga. L. 1937-38, Ex. Sess., p. 103, § 8; Code 1933, § 5A-315, enacted by Ga. L. 1980, p. 1573, § 1.
The commissioner may make and publish in print or electronically reasonable rules and regulations not inconsistent with this title or other laws or the Constitution of this state or of the United States for the enforcement of this title and the collection of revenues under this title. The commissioner shall prescribe the forms which he […]
In addition to his or her other duties and responsibilities to administer this title, the commissioner may: Deny, suspend, or cancel any license or permit required under this title if: The license application is not filed in good faith or is filed by some person as a subterfuge for any other person; Any applicant for […]
The commissioner, in accordance with such rules and regulations as he shall adopt, in his discretion may permit importation of distilled spirits and alcohol into any county or municipality where the manufacture and sale of the spirits or alcohol has been legalized. These rules and regulations shall provide for the collection of all taxes due […]
No employee, agent, or officer of the department, directly or indirectly, shall have any interest whatsoever in manufacturing, selling, transporting, distributing, storing, or otherwise dealing in alcoholic beverages, except in the performance of his official duties. The commissioner may provide by rule for the exemption of employees of the department from the provisions of this […]
Except as otherwise specifically provided for in this title, the taxes provided for in this title shall be collected by the commissioner. Upon payment of the appropriate taxes and fees and compliance with all other requirements of this title, the commissioner shall issue appropriate licenses as provided for in this title. History. Code 1933, § […]
With respect to malt beverages and wine, the commissioner shall provide, and with respect to distilled spirits, the commissioner may provide, by regulation, that the taxes on malt beverages, wine, and distilled spirits shall be collected by a reporting system. Pursuant to the establishment of a reporting system authorized by subsection (a) of this Code […]
Except as otherwise specifically provided in paragraph (2) of this subsection or elsewhere in this title, all licenses issued pursuant to this title shall expire on December 31 of each year and application for renewal shall be made annually on or before November 1. On and after July 1, 2013, licenses for retailers and retail […]
On or before January 1, 2021, the department shall develop and implement a state-wide, centralized application process for initial applications and renewals for licenses and permits for retailers in order to provide for uniform and streamlined practices with respect to such application and renewal process that both the department and any local governing authority of […]
The commissioner shall make available for inspection by the public at reasonable times all records relating to alcoholic beverage brands, shipments, and sales by manufacturers, shippers, or wholesalers. The commissioner may charge a fee for special requests for prepared information, which fee shall be based upon the cost of preparation of the information. History. Code […]
Any report made to the commissioner as prescribed in this title shall be made under oath and under such regulations as the commissioner shall prescribe. History. Code 1933, § 5A-309, enacted by Ga. L. 1980, p. 1573, § 1.
