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An official website of the State of Georgia.
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Local, state, and federal government websites often end in .gov. State of Georgia government websites and email systems use “georgia.gov” or “ga.gov” at the end of the address. Before sharing sensitive or personal information, make sure you’re on an official state website.
Call 1-800-GEORGIA to verify that a website is an official website of the State of Georgia.
External Operations includes Law Enforcement, Local Government Services and Motor Vehicles Divisions.
The Alcohol and Tobacco Division (ATD) is one of our law enforcement divisions. ATD regulates state-mandated licensing of Georgia’s alcohol and tobacco industry and enforces criminal codes related to the manufacture, transport, and distribution of alcohol and tobacco within the state. Similarly, ATD audits alcohol and tobacco accounts to ensure accuracy and compliance. The Division also provides counsel and support to taxpayers in-person and by phone. Our enforcement operations, mostly comprised of law enforcement professionals, also provide assistance to other federal, state and local partners in matters related to the alcohol and tobacco industry. We have dedicated resources charged with preventing: the illegal production, importation, transportation, possession and sale of alcoholic beverages and tobacco products, as well as the sale and furnishing of alcoholic beverages and tobacco products to underage persons, to include a special partnership with the US FDA, Office of Tobacco Control.
The Office of Special Investigations (OSI) is our other law enforcement division. OSI investigates motor vehicle title and registration fraud, as well as tax crimes. They also conduct State Motor Fuel enforcement to include IRP, IFTA, and CMV laws & regulations, internal affairs complaints & investigations; and manages the physical security of the agency. The criminal sanctions we impose are designed to significantly deter tax violators and positively influence taxpayer compliance, for the benefit and protection of all DOR stakeholders (which includes our citizens!).
The Local Government Services Division’s (LGS) mission is to train, assist, and monitor county tax officials to help ensure each taxpayer pays their fair share of the property tax burden. Ad valorem or property tax is the primary source of revenue for local counties and schools in Georgia and a major source of revenue for cities. Each of the 159 Georgia counties has tax offices that assess and collect property tax. LGS is responsible for overseeing certain aspects of the local process to see that property taxes are assessed uniformly and otherwise administered properly by county tax officials. We accomplish this goal by providing training, guidance, and technical assistance to county tax officials and issuing, when necessary, orders to counties to correct errors in their tax rolls (digests) or assessment procedures. LGS also manages local sales tax distributions to counties, cities, school systems, MARTA, and the state’s Finance and Investment Commission, ensuring that each rate collected and distributed is accurate and each jurisdiction receiving such tax is qualified. Georgia's unclaimed property service is also administered by the Division. We receive abandoned property from various entities, publish the names of lost owners online, and process claims made by owners. This property may include physical assets, securities, and tangible safe deposit box contents, etc.
The Motor Vehicle Division (MVD) issues various official documents related to the ownership or operation of motor vehicles. This includes license plates, credentials for the International Registration Plan (IRP), certificates of title, and liens and security interest information for Georgia vehicles. MVD also provides program support to 159 elected county tax commissioners. These services are provided to taxpayers and other stakeholders via telephone, online, and in-person resources from our South Metro Atlanta headquarters.