Georgia Alcohol and Tobacco Division

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The Alcohol and Tobacco Division is a division of the Georgia Department of Revenue, in the United States. [1] It ensures that the State collects all taxes and fees, administered by the Department, which are owed by individuals and businesses subject to Georgia's alcoholic beverage, tobacco and coin-operated amusement machine laws and regulations. It provides assistance to taxpayers, license and permit applicants and businesses in the areas of alcohol, tobacco, and coin-operated amusement machines.

Georgia (U.S. state) U.S. state in the United States

Georgia is a state located in the southeastern region of the United States. Georgia is the 24th largest in area and 8th-most populous of the 50 United States. Georgia is bordered to the north by Tennessee and North Carolina, to the northeast by South Carolina, to the southeast by the Atlantic Ocean, to the south by Florida, and to the west by Alabama. Atlanta, a "beta(+)" global city, is both the state's capital and largest city. The Atlanta metropolitan area, with an estimated population of 5,949,951 in 2018, is the 9th most populous metropolitan area in the United States and contains about 60% of the entire state population.

Tobacco Agricultural product processed from the leaves of plants in the genus of nicotinia.

Tobacco is the common name of several plants in the Nicotiana genus and the Solanaceae (nightshade) family, and the general term for any product prepared from the cured leaves of the tobacco plant. More than 70 species of tobacco are known, but the chief commercial crop is N. tabacum. The more potent variant N. rustica is also used around the world.

The Division ensures compliance with Georgia laws and regulations relating to voluntary compliance and enforcement of beverage alcohol and tobacco products, coin-operated amusement machines, motor fuel tax, motor carriers and motor vehicle registration. It also provides assistance to federal, other state and local governments and their law enforcement agencies. The Enforcement Section is charged with preventing the illegal production, importation, transportation, possession and sale of alcoholic beverage products, the transportation and sale of untaxed cigars and cigarettes, the use of unlicensed and unstamped coin-operated amusement machines and the sale and furnishing of alcoholic beverages to underage persons. The Audit and Regulatory Section performs audits of alcohol and tobacco wholesalers, and reports to determine tax liability and collects deficiencies.

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References

  1. "Georgia Department of Revenue". Archived from the original on 2012-06-20.