Rule 560-2-4-.09. Audits; Assignment of Auditors; Due Cause

1. (1) In addition to the audits provided for in Rule 560-2-7-.02, the Commissioner, based on credible information that a Wholesaler is not remitting local taxes in a timely manner, may direct Department agents to perform any level of examinations or audits necessary to ensure that:

   1. (a) Each taxing jurisdiction has been properly paid the taxes as required; and
   2. (b) All applicable state taxes have been paid on each business transaction.

2. (2) Upon discovery of any discrepancy, the Commissioner shall report any findings to any and all taxing jurisdictions concerned; and

   1. (a) The Commissioner may order the Wholesaler to show cause as to why the Wholesaler's license should not be suspended or revoked, or have other penalties imposed.

3. (3) The Department shall make available to any local taxing jurisdiction all:

   1. (a) Excise tax reports;
   2. (b) Audit briefs and reports;
   3. (c) Alcoholic Beverage shipment records; and
   4. (d) Any other investigative summaries and documents necessary for those taxing jurisdictions to conduct an independent audit of or inquiry into the reports of any licensed Wholesaler.

Authority: O.C.G.A. §§ 3-2-2, 3-2-11, 3-2-32, 48-2-12.

History. Original Rule entitled "Wholesale Brand Combinations" adopted. F. Dec. 26, 1974; eff. Jan. 15, 1975.

Repealed: New Rule entitled "Deposit for Bottles" adopted. F. May 5, 1982; eff. May 25, 1982.

Repealed: New Rule entitled "Audits; Assignment of Auditors; Due Cause" adopted. F. Oct. 1, 2010; eff. Oct. 21, 2010.

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