Administrative Hearing Office
The Administrative Hearing Office conducts hearings for matters which require an opportunity for a hearing arising under the Commissioner’s administration of the alcohol and tobacco laws and regulations. These hearings include, but are not limited to, those administrative hearings scheduled in connection with citations issued to alcohol and tobacco licensees.
If you have received an alcohol or tobacco citation in connection with your license, you have a scheduled hearing date as noted on the citation. Information about the Department’s administrative hearing process is provided in the Administrative Hearing Office Information Package below.
If you intend to challenge the citation you received (i.e., enter a Plea of Not Guilty), you must appear at the scheduled hearing. Please refer to the citation, the Administrative Hearing Office Information Package, and any other scheduling notices or instructions issued by the hearing officer for more details on attending the hearing.
If you do not intend to challenge the citation (i.e., enter a Plea of Guilty or No Contest), you are encouraged to complete and file a Plea of No Contest Form prior to the hearing date, which will excuse you from appearing for the hearing. A Plea of No Contest Form is provided below.
To file a Plea No Contest Form, you may submit a completed form by email to [email protected] OR by fax at (770) 408-5779.
Request for Reconsideration and Motion for Review
After a no contest form is received or a hearing is held, a hearing officer will issue an Executive Order. A taxpayer who wishes to challenge a hearing officer’s Executive Order may do so by filing a Request for Reconsideration no later than ten days after service of the Executive Order. Requests for Reconsideration must be submitted to the email address or fax number listed above.
A taxpayer who is dissatisfied with the hearing officer’s Order on Reconsideration may file a Motion for Review with the State Revenue Commissioner no later than ten days after receiving the Order on Reconsideration. Motions for Review must be submitted in writing to the Commissioner’s Office. Contact information for the Commissioner’s Office is available at Department of Revenue - Commissioner's Office | Georgia Department of Revenue.
Additional information regarding Requests for Reconsideration and Motions for Review may be found at Rule 560-2-16-.05 of the Department’s regulations.