Georgia Alcohol and Tobacco Division
Encyclopedia
The Alcohol and Tobacco Division is a division of the state government
of Georgia
. 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 others in the areas of alcohol, tobacco and coin operated amusement machines.
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 100% audits of alcohol and tobacco wholesalers; reports to determine tax liability and collects deficiencies.
Government of Georgia (U.S. state)
The state government of Georgia is the U.S. state governmental body established by the Georgia State Constitution. It is a republican government with three branches: the legislature, executive, and judiciary...
of Georgia
Georgia (U.S. state)
Georgia is a state located in the southeastern United States. It was established in 1732, the last of the original Thirteen Colonies. The state is named after King George II of Great Britain. Georgia was the fourth state to ratify the United States Constitution, on January 2, 1788...
. 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
Alcoholic beverage
An alcoholic beverage is a drink containing ethanol, commonly known as alcohol. Alcoholic beverages are divided into three general classes: beers, wines, and spirits. They are legally consumed in most countries, and over 100 countries have laws regulating their production, sale, and consumption...
, tobacco
Tobacco
Tobacco is an agricultural product processed from the leaves of plants in the genus Nicotiana. It can be consumed, used as a pesticide and, in the form of nicotine tartrate, used in some medicines...
and coin operated amusement machine laws and regulations. It provides assistance to taxpayers, license and permit applicants and others in the areas of alcohol, tobacco and coin operated amusement machines.
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 100% audits of alcohol and tobacco wholesalers; reports to determine tax liability and collects deficiencies.