Ga. Comp. R. & Regs. R. 40-29-.05 - Revocation of Certification
(1) Authorization to use the GATE Certificate
may be suspended or revoked at any time if the certificate is misused or if the
owner fails to operate as a Qualified Agriculture Producer.
(2) Misuse of the GATE Certificate includes,
but is not limited to, the following:
(a) The
use of the Agriculture Tax Exemption Certificate for purchasing taxable items
that will be used in a manner that does not qualify for the exemptions found in
O.C.G.A. §
48-8-3.3 or the Rules and
Regulations promulgated by the Georgia Department of Revenue.
(b) The use of the Agriculture Tax Exemption
Certificate by individuals or entities that fail to meet the standards of a
Qualified Agricultural Producer.
(c) Use of the Agriculture Tax Exemption
Certificate by a person or entity other than the specified certificate
holder.
(3) Any evidence
of misuse of the GATE Certificate or use of the Certificate by an ineligible
person or entity may be referred to the Georgia Agriculture Tax Exemption
Advisory Board or to the Department of Revenue for investigation and/or
prosecution regarding misuse of the certificate.
(4) The Department of Revenue shall be
forwarded all information obtained by the Department of Agriculture for the
purposes of review, audit, and possible prosecution of violations.
(5) Authorization to use the GATE Certificate
may be suspended or revoked pursuant to a finding of misuse and/or a
recommendation of revocation from the Department of Revenue. Revocation
pursuant to a finding of misuse and/or recommendation from the Department of
Revenue will be conducted through the Department of Agriculture.
(a) If an agricultural producer knowingly
uses a tax exemption certificate unlawfully, the Commissioner, after verifying
the unlawful use of the tax exemption certificate, and subject to notice and a
hearing in accordance with Chapter 13 of Title 50, the 'Georgia Administrative
Procedure Act', shall suspend the certificate for up to one year.
(b) If a subsequent unlawful use is knowingly
made within five years following the end of the suspension, the Commissioner,
after notice and hearing, shall determine if the certificate should be revoked.
Any agricultural producer who has had his or her certificate revoked pursuant
to this paragraph shall not be eligible for the issuance of a new tax exemption
certificate until three years from the date of such revocation.
Notes
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