Ga. Comp. R. & Regs. R. 560-9-1-.03 - Distributor Quarterly and Annual Tax Reports

(1) Quarterly filing requirements.

(a) A distributor may file its motor fuel tax reports on a quarterly basis using Form MFD-04 if its total motor fuel tax liability equals or is less than $500 for any calendar quarter.

(b) Quarterly motor fuel tax reports and all tax due must be filed on or before the 20th day of the month following the close of each calendar quarter in order to be considered timely filed.

(2) Annual filing requirements.

(a) A distributor may file its motor fuel tax reports on an annual basis using Form MFD-04 if its total motor fuel tax liability equals or is less than $500 for any calendar year.

(b) Annual motor fuel tax reports and all tax due must be filed on or before the 20th day of the month following the close of each calendar year in order to be considered timely filed.

(3) General filing requirements.

(a) Distributors filing quarterly or annual reports are allowed distributor allowances on the same basis as distributors who file monthly. Distributors filing quarterly or annual reports are liable for penalties and interest on the same basis as distributors who file monthly.

(b) To file on a quarterly or annual basis, a distributor must submit a written request to the Georgia Department of Revenue no later than thirty days prior to the applicable quarter or year, respectively.

(c) The Department may terminate a distributor's quarterly or annual report filing privileges if the distributor fails to file such reports timely. Upon termination of its privilege, the distributor will be required to file reports monthly.

(d) A distributor must file a final report and pay all tax due within fifteen days following termination of business.

Notes

Ga. Comp. R. & Regs. R. 560-9-1-.03

O.C.G.A. Secs. 48-2-12, 48-9-8.

Original Rule entitled "Duties and Responsibilities of the Assistant Director of the Motor Fuel Tax Unit" adopted. F. and eff. June 30, 1965. Repealed: New Rule entitled "Duties and Responsibilities of the Audit and Legal Conferee of the Motor Fuel Tax Unit" adopted. F. Dec. 24, 1974; eff. Jan. 13, 1975. Repealed: New Rule entitled "Duties and Responsibilities of the Audit and Legal Conferee of the Motor Fuel Tax Division" adopted. F. Oct. 5, 1978; eff. Jan. 1, 1979, as specified by the Agency. Repealed: New Rule entitled "Duties and Responsibilities of the Tax Conferee of the Motor Fuel Tax Division" adopted. F. Dec. 3, 1979; eff. Jan. 1, 1980, as specified by the Agency. Repealed: New Rule entitled "Distributor Quarterly and Annual Tax Reports" adopted. F. Jan. 26, 2005; eff. Feb. 15, 2005.