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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 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 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.
The Alcohol and Tobacco Tax and Trade Bureau, statutorily named the Tax and Trade Bureau and frequently shortened to TTB, is a bureau of the United States Department of the Treasury, which regulates and collects taxes on trade and imports of alcohol, tobacco, and firearms within the United States.
The Bureau of Prohibition was the federal law enforcement agency formed to enforce the National Prohibition Act of 1919, commonly known as the Volstead Act, which elaborated upon the 18th Amendment to the United States Constitution regarding the prohibition of the manufacture, sale, and transportation of alcoholic beverages. When it was first established in 1920, it was a unit of the Bureau of Internal Revenue. On April 1, 1927, it became an independent entity within the Department of the Treasury, changing its name from the Prohibition Unit to the Bureau of Prohibition. In 1930, it became part of the Department of Justice. By 1933, with the Repeal of Prohibition imminent, it was briefly absorbed into the FBI, or "Bureau of Investigation" as it was then called, and became the Bureau's "Alcohol Beverage Unit," though, for practical purposes it continued to operate as a separate agency. Very shortly after that, once Repeal became a reality, and the only federal laws regarding alcoholic beverages being their taxation, it was switched back to Treasury, where it was renamed the Alcohol Tax Unit.
The Oregon Liquor Control Commission (OLCC) is a government agency of the U.S. state of Oregon. The OLCC was created by an act of the Oregon Legislative Assembly in 1933, days after the repeal of prohibition, as a means of providing control over the distribution, sales and consumption of alcoholic beverages. To this end, the agency was given the authority to regulate and license those who manufacture, sell or serve alcohol. Oregon is one of 18 alcoholic beverage control states that directly control the sales of alcoholic beverages in the United States. In 2014, the passage of Oregon Ballot Measure 91 (2014) legalized the recreational use of marijuana in Oregon and gave regulatory authority to the OLCC.
The Newfoundland and Labrador Liquor Corporation is a provincial crown corporation of the Canadian province of Newfoundland and Labrador. It is responsible for managing the importation, sale and distribution of beverage alcohol within the province. The name is officially abbreviated NLC, although "Labrador" was added to the official full company name after the abbreviation was established.
The Washington State Liquor and Cannabis Board, formerly the Washington State Liquor Control Board, is an administrative agency of the State of Washington. The Liquor and Cannabis Board is part of the executive branch and reports to the Governor. The board's primary function is the licensing of on and off premises establishments which sell any type of alcohol, and the enforcement and education of the state's alcohol, tobacco, and cannabis laws.
The Delaware Division of Alcohol and Tobacco Enforcement (DATE) is a law enforcement agency of the State of Delaware and is a division of the Delaware Department of Safety and Homeland Security (DSHS).
An excise or excise tax is any duty on manufactured goods which is levied at the moment of manufacture, rather than at sale. Excises are often associated with customs duties ; customs are levied on goods which come into existence – as taxable items – at the border, while excise is levied on goods which came into existence inland.
The Virginia Alcoholic Beverage Control Authority is one of the eleven public safety agencies under the Secretariat of Public Safety and Homeland Security for the Commonwealth. The agency administers the state's ABC laws with an emphasis on public service and a focus on protecting citizens by ensuring a safe, orderly and regulated system for convenient distribution and responsible consumption of alcohol.
The Division of Alcoholic Beverages and Tobacco (ABT) is the Florida state government agency which licenses and regulates the sale of alcoholic beverages and tobacco. It is part of the Florida Department of Business and Professional Regulation (DBPR).
The Division of Alcoholic Beverage Control is a Kansas state government agency responsible for enforcing the alcohol laws of Kansas. It issues state licenses and permits, monitors the flow of restricted products, inspects licensed premises and enforces restrictions on underage purchasing and drinking of alcohol. ABC Agents are state certified Law Enforcement agents, therefore being armed and possessing powers of arrest. While primarily focusing on the enforcement of the Kansas laws regarding liquor, tobacco and tax enforcement, Agents at times assist other law enforcement agencies with other matters of an urgent nature.
The Alcohol and Tobacco Tax Bureau is a Maryland state government agency responsible for
The Georgia Department of Revenue (GDOR) is the principal tax collection agency in the U.S. state of Georgia. The Department administers tax laws and enforces laws and regulations concerning alcohol and tobacco products in the state. The Georgia Department of Revenue is headquartered in Atlanta, Georgia
The Oklahoma Tax Commission (OTC) is the Oklahoma state government agency that collects taxes and enforces the taxation and revenue laws of the state. The Commission is composed of three members appointed by the Governor of Oklahoma and confirmed by the Oklahoma Senate. The Commissioners are charged with oversight of the agency but appoint an Executive Director to serve as the chief administrative officer of the Commission and to oversee the general practices of the Commission.
The Kansas Department of Revenue (KDOR) is a cabinet-level department of the state government of Kansas. It is headquartered in the state capital of Topeka. The KDOR is responsible for the collection of taxes as well as valuing property, and the wholesale distribution of alcoholic beverages and enforcement of liquor laws. Also the department oversees the administration of motor vehicle registrations, issues motor vehicle and trailer titles, maintains vehicle title and registration records, licenses and monitors Kansas vehicle dealers.
The Missouri Department of Revenue is a U.S. state government agency in Missouri created under the Missouri Constitution in 1945, which is responsible for ensuring the proper functioning of state and local government through the collection and distribution of state revenue, and administration of state laws governing driver licensing, and motor vehicle sale and registration. Mount Etna Morris served as the department's first director from July 1946 until his election as State Treasurer of Missouri in November 1948, and later served again as director from 1953 to 1956.
The production of distilled spirits in New Jersey has not been a large industry in the state. Strict alcoholic beverage control laws in place during and after Prohibition (1919-1933) prevented the industry from growing for almost a century. In 2013, the state passed a law creating a craft distillery license. and issued the first new distillery license since Prohibition to Jersey Artisan Distilling
Excise stamps of Ukraine are a kind of Ukrainian revenue stamps to collect excise tax. They are used in accordance with the Ukraine's presidential decree of 18 September 1995 "On approval of the excise duty on alcoholic beverages and tobacco products".
The Swiss Alcohol Board (SAB) is a federal authority of the Swiss Confederation.
The Minnesota Alcohol and Gambling Enforcement Division (AGED) is a law enforcement agency within the Minnesota Department of Public Safety charged with regulation of Alcoholic beverages and Gambling, within the state of Minnesota.