Rule 560-2-4-.08. Inventories

1. (1) Every licensed Wholesaler shall prepare a report, submitted via the Georgia Tax Center (GTC) setting forth (i) total containers by size and (ii) total liters by tax category of Distilled Spirits, Malt Beverages, and Wine on hand as of close of business January 31 and July 31 of each year, and at any other time as directed by the Commissioner or by any authorized agent of the Commissioner.

2. (2) The Wholesaler shall file the report via GTC with the Commissioner no later than ten (10) days following taking of the inventory.

   1. (a) A detailed record of the physical inventories, broken down by Brand, Brand Label, Alcohol Type and size, must be available at all times at the Wholesaler's licensed Premises for verification by the Commissioner's agents.

Authority: O.C.G.A. §§ 3-2-2, 3-2-3, 3-2-6, 48-2-12.

History. Original Rule entitled "Storage Other Than at Licenses Premises" adopted. F. and eff. June 30, 1965.

Repealed: New Rule entitled "Sale Limitation; Delivery" adopted. F. May 5, 1982; eff. May 25, 1982.

Repealed: F. June 29, 2007; eff. July 19, 2007.

Amended: New Rule entitled "Inventories" adopted. F. Oct. 1, 2010; eff. Oct. 21, 2010.

Amended: F. May 31, 2023; eff. June 20, 2023.