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Notice ATD-2026-06
RE: Proposal to Amend Rules 560-8-6-.03 Appeals of Commissioner’s Order – Administrative Hearings and 560-8-6-.06 Evidence; Official Notice – Administrative Hearings
TO ALL INTERESTED PERSONS AND PARTIES:
In compliance with O.C.G.A. § 50-13-4, the Georgia Department of Revenue gives notice that it proposes to amend Rules 560-8-6-.03 Appeals of Commissioner’s Order – Administrative Hearings and 560-8-6-.06 Evidence; Official Notice – Administrative Hearings.
Attached to this notice are an exact copy and synopsis of the proposed Rules. The proposed Rules are being amended under the authority of O.C.G.A. §§ 48-2-12, 48-11-4, 48-11-6, and 48-11-18.
The Department of Revenue will consider the proposed amendment of the above Rules at a remote regulation hearing held at 10:00 a.m. on Wednesday, March 18, 2026, which can be accessed through the following link: https://meet.goto.com/599482525 or via telephone at (571) 317-3116 (local) and 1-866-899-4679 (toll-free) with the access code: 599-482-525. At the beginning of the hearing, attendees will be required to announce themselves and notify the Department if they plan to make oral comments during the hearing.
The Department must receive all comments regarding the above-referenced Rule from interested persons and parties no later than 10:00 a.m. on Wednesday, March 18, 2026. Electronic comments must be sent to [email protected]. Mailed comments should be addressed to Office of General Counsel, 2595 Century Parkway NE, Suite 501, Atlanta, GA 30345-3173. Please reference “Notice ATD-2026-06” on all comments.
Synopsis
GEORGIA DEPARTMENT OF REVENUE
ALCOHOL & TOBACCO DIVISION
CHAPTER 560-8 ALCOHOL & TOBACCO DIVISION (TOBACCO)
SUBJECT 560-8-6 ADMINISTRATIVE HEARINGS
Rule 560-8-6-.03 Appeals of Commissioner’s Order – Administrative Hearings
The Georgia Department of Revenue proposes to amend Rule 560-8-6-.03 Appeals of Commissioner’s Order – Administrative Hearings by making changes as indicated by underline and strikethrough on the attached copy of the Proposed Rule.
The purpose and main feature of the rule is to publish the process by which a tobacco licensee may appeal an executive order issued by the Department. The rule currently does not describe the intra-agency appeal process that the Department routinely follows.
The purpose of the amendment is to:
- Edit the title of the Rule to describe the administrative appeal process and post-hearing motions for administrative hearings involving tobacco licensees.
- Align the intra-agency appeal process with the same process used for administrative hearings involving alcohol licensees, as described in Rule 560-2-16-.05.
- Update the statutory authority for the rule.
Rule 560-8-6-.06 Evidence; Official Notice – Administrative Hearings
The Georgia Department of Revenue proposes to amend Rule 560-8-6-.06 Evidence; Official Notice – Administrative Hearings by making changes as indicated by underline and strikethrough on the attached copy of the Proposed Rule.
The purpose and main feature of the rule is to set the rules regarding the introduction of evidence in administrative hearings involving tobacco licensees.
The purpose of the amendment is to:
- Align the Rule with the same rules of evidence used for administrative hearings involving alcohol licensees, as described in Rule 560-2-16-.03.
- Update the statutory authority for the rule.
