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14 chapters · 221 sections in this title.
O.C.G.A. § 3-2-1 Powers and duties of commissioner generally; delegation of administrative duties
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The commissioner shall administer and enforce this title. The commissioner may designate employees of the department for the purpose of administering this title and may delegate to employees of the department any of the duties required of him pursuant to this title. History. — Co…
O.C.G.A. § 3-2-11 Penalties for failure to file reports or returns or to pay tax or fee; procedure for assessment of taxes due, penalties, and interest
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Except as otherwise provided in this title: (1) When any person required to file a report as provided by this title fails to file the report within the time prescribed, he shall be assessed a penalty of $50.00 for each failure to file. (2) In the event the commissioner determines…
O.C.G.A. § 3-2-12 Waiver of penalties by commissioner
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The commissioner may waive, in whole or in part, the collection of any amount due the state as a penalty under this title whenever, or to the extent that, he reasonably determines that the default giving rise to the penalty was due to reasonable cause and not due to gross or will…
O.C.G.A. § 3-2-13 Issuance of refunds or credits for taxes paid
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(a) The commissioner may issue credits for taxes paid by or due from a wholesaler when it is shown to the commissioner’s satisfaction that any of the following events has occurred: (1) Alcoholic beverages have been received by the wholesaler through an error in shipment and the a…