Georgia Department of Revenue
Mission
The Georgia Department of Revenue - as the primary revenue-producing agency for the State - will administer Georgia's tax laws in a manner that promotes confidence in our competence, fairness, and integrity.
Organization
ADMINISTRATIVE DIVISION
The Administrative Division provides administrative services for all divisions within the Department. Included in the Administrative Division are the following units: Tax Law and Policy; Hearing Office; Internal Audit/Operations Analysis Unit; Human Resources; Public Information; Procurement and Facilities; Accounting; Research Office; Litigation and Special Investigations; Electronic Funds Transfer; Taxpayer Advocate and Training.
ALCOHOL and TOBACCO DIVISION
atdiv@dor.ga.gov
The Alcohol and Tobacco Division ensures that the State of Georgia collects all taxes and fees, administered by the Department, which are owed by individuals and businesses subject to Georgia's alcoholic beverage, tobacco and coin operated amusement machine laws and regulations. It provides assistance to taxpayers, license and permit applicants and others in the areas of alcohol, tobacco and coin operated amusement machines. The Division ensures compliance with Georgia laws and regulations relating to voluntary compliance and enforcement of beverage alcohol and tobacco products, coin operated amusement machines, motor fuel tax, motor carriers and motor vehicle registration. It also provides assistance to federal, other state and local governments and their law enforcement agencies. The Enforcement Section is charged with preventing the illegal production, importation, transportation, possession and sale of alcoholic beverage products, the transportation and sale of untaxed cigars and cigarettes, the use of unlicensed and unstamped coin operated amusement machines and the sale and furnishing of alcoholic beverages to underage persons. The Audit and Regulatory Section performs 100% audits of alcohol and tobacco wholesalers; reports to determine tax liability and collects deficiencies.
COMPLIANCE DIVISION
compliance@dor.ga.gov
The Compliance Division utilizes a staff of professional tax specialists to audit tax accounts (Income, Sales, Motor Fuel and Alcohol) and to enforce compliance with the Public Revenue Code of Georgia, particularly with respect to the filing of returns and collection of delinquent tax payments. Audits and collection services are performed nationwide. Collection agencies are utilized to assist the department in the collection of taxes due to the State of Georgia. The Division provides taxpayer information and assistance at eleven regional office locations. Enforcement actions are undertaken as necessary to compel compliance with the Public Revenue Code of Georgia. Furthermore, the Division conducts taxpayer education seminars and workshops to assist taxpayers in developing a better understanding of tax laws. It continually examines taxpayer registrations, compliance with filing deadlines, and provides assistance to the Alcohol and Tobacco Tax Division with respect to administration of the law on businesses which have alcohol, tobacco or amusement machine licenses.
INFORMATION TECHNOLOGY DIVISION
The Information Technology Division maintains and enhances computer application programs. The Division manages systems for all areas of tax administration for the Revenue Department. Additionally, it develops new application programs as requested.
LOCAL GOVERNMENT SERVICES DIVISION
Local.Government.Services@dor.ga.gov
The Local Government Services Division administers all state ad valorem (property) tax laws and regulations and provides general oversight over much of the local county property tax assessment and collection process. This Division reviews and approves county tax digests before they may be used by the counties to collect taxes, proposes assessment of all public utility property, determines the values of motor vehicles for property tax purposes and administers a training program for local property tax assessment and collection officials. The Division makes determinations upon request on whether intangible recording tax or real estate transfer tax is due when property exchanges hands or is used as collateral for loans. The Division administers the laws and regulations governing the collection of unclaimed or abandoned property and the return of this property to its rightful owners.
PROCESSING CENTER
The Processing Center performs upfront processing for all tax returns received by mail and electronically filed. It is responsible for the opening, imaging all supporting documentation, data capturing, verifying taxpayer information and depositing payments.
These functions are performed using high-speed character recognition, 2D processing, and imaging technologies. The Processing Center processes 8+ million returns annually including Sales Tax, Withholding Tax, Corporate Income Tax, Motor Fuel Tax, and Individual Income Tax.
The Division also provides imaging services for other State agencies.
TAXPAYER SERVICES DIVISION
taxpayer.services@dor.ga.gov
The Taxpayer Services Division administers the Income Tax laws imposed on net income of individuals, fiduciaries, and corporations and administers the Corporation Net Worth Tax. Issues regulations pertaining to Income Tax. The Division manages all taxpayers protests and hearings.
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