Ga. Comp. R. & Regs. R. 560-1-1-.02 - Division Organization
(1)
The Department of Revenue is responsible for administering and enforcing the
revenue laws of the state, under the direction of the State Revenue
Commissioner. The Commissioner is also responsible for the administration of
Georgia laws relating to alcoholic beverages, tobacco, and motor vehicle
registrations, licenses, and titles.
(2) The Commissioner has established several
divisions of the Department to facilitate the administration of its duties,
pursuant to O.C.G.A. §
48-2-6. Each division is led by a
director and is further subdivided into sections, pursuant to O.C.G.A. §
50-4-2.
(3) The Department's divisions and their
respective responsibilities are as follows:
(a)
Alcohol & Tobacco. This
division administers and enforces alcohol and tobacco tax and regulatory laws.
The division reviews and issues licenses, promotes voluntary compliance,
provides law enforcement services, and collects and audits excise
taxes.
(b)
Audits.
This division audits both individual and business taxpayers. It audits and
appropriately assesses taxes and fees, including but not limited to corporate
income tax, sales and use tax, individual income tax, withholding tax,
non-resident withholding tax, taxation of pass-through entities, international
fuel tax, International Registration Plan compliance, film withholding, motor
fuel tax, and other tax types. It also administers Voluntary Disclosure
Agreements.
(c)
Commissioner's Office. This division assists the Commissioner, as
chief executive of the Department, in the administration of the Department. The
Deputy Commissioner oversees the Department's discharge of duties as designated
by the Commissioner, pursuant to O.C.G.A. §
48-2-5. One or more Assistant
Deputy Commissioners and/or a Chief of Staff may be designated by the
Commissioner, to exercise such authority as he or she may delegate to them in
writing. The division provides legislative and communications guidance to the
Department, taxpayers, and Georgia officials. It manages the Department's
external communications, to include the Department's website, social media
presence, and responses to media inquiries. Through the work of the Special
Projects Director, the division provides support to the Department on special
projects, agency-wide initiatives, customer service, and strategic planning.
Through the work of the Internal Auditor, the division also provides an
independent and objective source of internal advisory and assurance services,
which include evaluations of the Department's governance processes, internal
controls, operational improvements, compliance assessments, and risk
management.
(d)
Compliance. This division oversees, promotes, and ensures
taxpayers' voluntary compliance with Georgia tax requirements. The division
issues assessments and other notices of liabilities, assists and educates
taxpayers, resolves taxpayers' problems, and collects delinquent tax
liabilities when appropriate.
(e)
Finance. This division provides administrative and financial
services to the Department by overseeing and accounting for the Department's
resources. The division also ensures the Department's compliance with
applicable financial laws and policies.
(f)
Human Resources. This
division provides comprehensive personnel services to the Department, ensuring
the Department's compliance with applicable employment laws and policies and
enhances the efficiencies and effectiveness with which the Department carries
out its mission.
(g)
Information Technology. This division develops, enhances,
maintains, and secures the Department's computer applications, associated
infrastructure, and information. The division also facilitates the exchange of
information with external entities authorized to access such information and
manages all Department systems with which the public interacts. The division is
also responsible for overseeing the retention of Department records.
(h)
Local Government Services.
This division oversees local tax administration by training local county tax
officials; approving tax digests; ensuring proper accounting of county property
taxes; distributing collected taxes to local government entities; distributing
prepaid 9-1-1 wireless funds and forest land grants; and appraising public
utility companies. The division also administers unclaimed property,
non-prepaid 9-1-1 fees, fireworks excise tax, Alternative Ad Valorem Tax, and
Quality Basic Education reporting.
(i)
Motor Vehicles. This
division administers the registration and titling of motor vehicles in Georgia.
The division partners with Georgia counties to facilitate applications and
payments for motor vehicle titles and registrations.
(j)
Office of the General
Counsel. This division provides legal and tax policy guidance to the
Department, taxpayers, and state officials. The division serves as the legal
liaison to the Georgia Attorney General's Office, other Georgia agencies, and
the public. It also provides counsel on day-to-day affairs of the Department
and issues written guidance to assist the Department and taxpayers in complying
with Georgia's laws, rules, and regulations. The division drafts, reviews, and
recommends policies, regulations, proposed legislation, letter rulings, protest
rulings, Department correspondence, and other communications. The division also
responds to Open Records Act requests, subpoenas, and third-party requests for
production.
(k)
Office of
Special Investigations. This division investigates violations of the tax
and motor vehicle titling and registration laws, the motor fuel tax, and the
revenue laws of Georgia. The division enforces criminal and civil sanctions for
violations of motor vehicle titling and registration and motor fuel tax laws.
Additionally, the division holds primary oversight over internal investigations
and physical security.
(l)
Taxpayer Services. This division provides support to taxpayers,
tax professionals, and the Department in matters arising from the
administration of Georgia's tax laws. It resolves tax matters and protests,
registers new taxpayers and licensees, verifies tax return information, and
serves as a liaison on internal tax system matters. The division also processes
and distributes Department mail.
(4) All legal notices should be directed to
the attention of the Commissioner at the Department of Revenue headquarters,
which is located at 2595 Century Parkway N.E., Atlanta, GA
30345-3173.
Notes
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