Rule 560-6-3-.01. Notice to Appear

Both a Revocation Hearing Letter and a Notice to Submit Records are notices requiring a taxpayer to appear at a given time and place, with records relating to his or her taxation, in order that his or her tax liability may be determined and reported to the Commissioner for appropriate action.

Authority: O.C.G.A. §§ 48-2-8, 48-2-12, 48-8-55, 48-8-62.

History. Original Rule was filed on May 20, 1976; effective June 9, 1976.

Amended: New title, "Notice to Appear." F. May 22, 2026; eff. June 11, 2026.