Ga. Comp. R. & Regs. R. 560-11-5-.01 - Forms
(1) The
Commissioner shall prepare and furnish a form, herewith adopted and designated
as PT-283T, to be used by purchasers and sellers of standing timber to report
taxable sales or harvests under this Chapter. Reports of unit price sales filed
with the local county authorities shall be confidential, shall not be revealed
to any persons other than authorized tax officials, and shall be exempt from
disclosure under Article 4 of Chapter 18 of Title 50 of the Official Code of
Georgia.
(2) The Commissioner shall
prepare and furnish a form, herewith adopted and designated as PT-283TQ, to be
used by purchasers when filing with the Commissioner the composite quarterly
report required by Regulation
560-11-5-.05(2),
of all purchases of standing timber by lump sum sales reflecting total volumes
and total prices paid for the various timber product classes purchased during
the preceding calendar quarter.
(3)
A computer generated form PT-283T and form PT-283TQ may be used by any person
reporting timber sales and harvests if the computer generated forms provide the
necessary information and have been approved by the Commissioner.
(4) All form PT-283T reports and all approved
computer generated PT-283T reporting forms filed with the county tax collector
or tax commissioner and the board of tax assessors shall be retained for a
period of three years after the date of receipt after which these may be
disposed of consistent with any records disposition standards adopted by the
appropriate authority of the county.
Notes
State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.
No prior version found.