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Policy Bulletin

  • Administration Division
  • ADMIN-2025-02 - Service of Legal Documents
  • Issue Date - January 27, 2025

[Policy Bulletin ADMIN-2025-02 replaces and supersedes Policy Bulletin ADMIN-2019-04 previously issued on August 28, 2019] 

Authority

O.C.G.A. §§ 48-2-7, 48-2-13, 48-2-59, 48-2-60, 9-11-4, 50-21-26, Ga. Comp. R. & Regs. R. 560-1-1-.02. 

Scope

This Policy Bulletin is being released to publicly announce the proper process for serving legal documents to the Georgia Department of Revenue. This Policy Bulletin replaces and supersedes Policy Bulletin ADMIN-2019-04 previously issued on August 28, 2019. 

Discussion

Under Georgia law, only the Commissioner or his/her designee may accept service on behalf of the Georgia Department of Revenue. The appropriate method of service depends on the type of document being served.

Personal Service

The Georgia Department of Revenue’s primary office is at 2595 Century Parkway NE, Atlanta, GA 30345. Where the law requires personal service, service shall only be proper when delivered in person to the primary office during the Department’s business hours. Personal delivery must occur at Window 1 of the Customer Service area of the primary office. Personal service at any other location will not be accepted or valid. 

Service by Mail

The Department will only accept legal documents that do not require personal service if sent by certified mail or any other method specifically authorized by law. Service will not be considered accepted or valid unless sent to the address below and with receipt acknowledged by the Department: 

State Revenue Commissioner 
Georgia Department of Revenue 
2595 Century Parkway NE 
Atlanta, GA 30345-3173 

Electronic Service

The Department will not accept electronic service unless such service is required by law or has been approved by the Department.

More Information

Please contact the Department’s Office of the General Counsel at [email protected] or (404) 417-2225.