Georgia Department of Revenue
Georgia Department of Revenue
Overview of the Georgia
Department of Revenue
Lynne Riley, Revenue Commissioner

Atlanta locations
Local Government Services,
Processing Center, Motor
Vehicle Division, South Metro
Regional Office, and
Warehouse at Southmeadow
I-20
Training & Organization Development Unit NEO 2015
Headquarters
Century Center
I-20
2

Rome
South Metro
Gainesville
Athens
Atlanta
Macon Augusta
Columbus
Albany
Savannah
Douglas
3

Georgia Department of Revenue
Statewide Tax Administration 4.5 million taxpayers
Alcohol & Tobacco Industry 18,000+ licensees
Regulation
Motor Vehicle registrations
8.9 million

Georgia Department of Revenue
Taxpayer
Services
Modern
Technology
Fair & Efficient Tax
Administration
For Public
Confidence &
Compliance
Organizational
& Operational
Efficiency &
Effectiveness
Workforce
Investment
Safety &
Security

Georgia Department of Revenue
State of Georgia
FY16 Budget (HB76)
$40.9 Billion
14%
33%
53%
State Funds
Federal Funds
Other Funds

Georgia Department of Revenue
Comparative Summary of Net Revenue Collections
FY '12 FY '13 FY '14 FY '15
$ 8,142,693 $ 8,753,712 $ 8,966,125 $ 9,677,987
FY '16 Appropriated *
$ 9,884,056
Tax Revenues:
Income Tax - Individual
Sales and Use Tax - General:
Sales and Use Tax - Gross
Local Distribution
Adjustments \ Refunds
Net Sales and Use Tax - General
Motor Fuel Taxes:
Prepaid Motor Fuel Tax
Motor Fuel Excise Tax
Total Motor Fuel Taxes
Income Tax - Corporate
Tobacco Tax
Alcoholic Beverages Tax
Estate Tax
Property Tax
Motor Vehicle - Tags, Titles & Fees
Total Tax Revenues - Subtotal
Other Revenues:
Other Fees & Taxes
Total Taxes and Other Revenues
$ 10,080,239 $ 10,051,131 $ 9,851,533 $ 10,353,350
$ (4,622,932) $ (4,633,195) $ (4,602,785) $ (4,822,300)
$ (126,960) $ (93,855) $ (78,336) $ (89,638)
$ 5,330,347 $ 5,324,081 $ 5,170,411 $ 5,441,413
$ 573,047 $ 547,172 $ 568,856 $ 564,237
$ 431,564 $ 428,278 $ 448,021 $ 457,185
$ 1,004,611 $ 975,450 $ 1,016,876 $ 1,021,422
$ 589,915 $ 797,255 $ 944,256 $ 1,000,087
$ 227,123 $ 211,448 $ 216,349 $ 215,055
$ 173,635 $ 175,018 $ 178,072
$ 184,374
$ 28 $ (15,352) $ -
$ -
$ 67,417 $ 53,492 $ 38,857 $ 26,799
$ 308,171 $ 453,351 $ 1,079,628 $ 1,166,107
$ 1,366,289 $ 1,675,212 $ 2,457,162 $ 2,592,422
$ 208,597 $ 275,536 $ 272,709 $ 295,281
$ 16,052,536 $ 17,003,992 $ 17,883,284 $ 19,028,524
$ 5,593,609
$ 998,184
$ 995,534
$ 208,934
$ 190,316
$ -
$ 7,000
$ 1,152,601
$ 2,554,385
$ 389,055
$ 19,419,289

Georgia Department of Revenue
Comparative Corporate Income Tax Collections
Corporate Tax Coll ectio ns a nd Ret urns Processed
Corporate Tax Returns (Thousands)
271 268
274
248
180
Corporate Tax Net Collections (Millions)
$965
$889
$682
$626
$669
CY2010 CY2011 CY2012 CY2013 CY2014 CY2010 CY2011 CY2012 CY2013 CY2014

Georgia Department of Revenue
Comparative Individual Income Tax Collections
Individual Inco me Tax Colle ctio ns a nd Ret urns Pro cesse d
Number of Individual Returns Processed
(Thousands)
Net Individual Income Tax Collections
(Millions)
4,396 4,404
4,576
4,357
4,252
$7,323
$7,952 $8,380
$8,879 $9,305
CY2010 CY2011 CY2012 CY2013 CY2014 CY2010 CY2011 CY2012 CY2013 CY2014

Georgia Department of Revenue
Sales and Use Tax Revenues by Business Group (Thousands)
FY2010 FY2011 FY2012 FY2013 FY2014
Accommodations
Car & Automotive
Construction
Food & Grocery
$ 181,437 $ 201,754 $ 208,044 $ 221,696 $ 239,002
$ 831,936 $ 924,001 $ 1,020,368 $ 877,563 $ 283,772
$ 43,217 $ 49,459 $ 60,352 $ 62,041 $ 69,314
$ 1,387,058 $ 1,472,134 $ 1,562,526 $ 1,643,849 $ 1,746,942
General Merchandise $ 1,339,806 $ 1,359,914 $ 1,396,157 $ 1,433,731 $ 1,485,867
Home Furnishings $ 692,166 $ 685,867 $ 699,906 $ 710,159 $ 767,792
Manufacturing $ 553,695 $ 514,814 $ 538,874 $ 534,055 $ 555,161
Miscellaneous Services $ 900,789 $ 923,651 $ 932,264 $ 990,159 $ 1,052,854
Other Retail
Other Services
Utilities
Wholesale
Total
$ 1,090,584 $ 1,118,443 $ 1,169,833 $ 1,158,049 $ 1,239,132
$ 531,718 $ 518,969 $ 560,363 $ 511,939 $ 461,314
$ 1,012,472 $ 1,039,326 $ 1,006,630 $ 974,826 $ 980,271
$ 633,194 $ 810,195 $ 924,923 $ 933,064 $ 970,112
$ 9,198,072 $ 9,618,527 $ 10,080,240 $ 10,051,131 $ 9,567,761

Georgia Department of Revenue
Selected Income Tax Credits Utilized on Tax Returns
2009
Employer's
Credit for
Approved
Employee
Retraining
23,104,423.83
Employer's Job Manufacturer's
Tax Credit and Investment Tax Housing Credit
Mega Credit Credit
Low Income Research Tax Film Tax Credit
Credit
Land
Conservation
Credit
Qualified
Education
Expense Credit
44,309,916.15
8,692,228.00
45,142,998.44
12,545,034.52
45,209,423.00
4,967,239.18
21,979,420.00
2010 25,896,736.00
65,340,238.38
22,399,663.00
93,055,135.00
9,764,330.00
96,770,773.00
15,359,714.70
28,063,237.00
2011 27,988,069.00
63,759,330.57
58,772,684.00
91,249,749.00
12,424,231.97 137,754,766.25
22,226,432.00
36,636,261.00
2012 23,305,267.00
59,903,097.85
12,927,060.00
73,564,465.00
9,426,193.18 225,940,873.01
54,675,413.00
44,776,463.00
2013 24,732,272.00
70,796,665.36
8,245,728.00
68,090,609.00
11,267,612.11 222,141,657.21
18,727,476.00
41,699,277.00

Georgia Department of Revenue
Total Returns
Processed
Average Cost to
Process-Paper
Avergae cost to
Process-Electronic
Percentage of total tax returns filed electronically
Cost Per year for
Paper
Cost Per year for
Electronic
Total Cost
2010
6,644,199
$1.5
$0.5
$4,086,182
$1,960,038
$6,046,220
2011
7,367,044
$1.5
$0.5
68%
$3,536,181
$2,504,795
$6,040,976
2012
6,600,000
$1.5
$0.5
2013
6,200,000
$1.5
$0.5
2014
6,536,719
$1.5
$0.5
2015
7,488,690
$1.5
$0.5
78%
$2,178,000
$2,574,000
$4,752,000
86%
$1,302,000
$2,666,000
$3,968,000
$1,659,019
$2,715,353
$4,374,372
85.83%
$1,591,721
$3,213,771
$4,805,492

Georgia Department of Revenue
Year Tax
2010
2011
2012
2013
2014
755,958
787,685
966,132
791,506
956,110

Georgia Department of Revenue
A staff of professional tax specialists to audit tax accounts and oversee collection actions of:
• Income Tax
• Sales Tax
• Motor Fuel Taxes
• Alcohol Taxes
14

Georgia Department of Revenue
• Record Liens in County Courthouses
• Issue Liens against Motor Vehicles
• Close Businesses
• Apply Bank Levies
• Garnish Wages
• Seize and Sell Personal Property
15

Georgia Department of Revenue
• Publicize rules and regulations for the
Department
• Research and Analysis of legislation
• Hold taxpayer conferences
• Issue policy statements and informational bulletins
• Issue determinations on exemption-related requests
• Protest Conferences and Administrative Hearings
16

Georgia Department of Revenue
• Administers Income, Sales and Use, and
Motor Fuel Tax laws
• Administers DOR licenses, registrations and maintains entity information
• Maintains taxpayer accounts receivables and payables information
17

Georgia Department of Revenue
• Secure website that allows taxpayers to file returns and pay taxes electronically.
• Taxpayers can set up e-mail notifications when action is taken in regards to their tax return. This allows taxpayers to protect themselves against fraud.
• Allows businesses and individuals to track the status of their returns and refunds.

Georgia Department of Revenue

Georgia Department of Revenue
• The Georgia Tax Tribunal is dedicated to the resolution of disputes between taxpayers and the Georgia Department of Revenue.
• An autonomous division within the Office of
State Administrative Hearings.
• Their mission is to resolve tax disputes in a prompt, impartial, courteous and thoughtful manner.
Website: http://gataxtribunal.georgia.gov/
20

Georgia Department of Revenue
Alcohol Products
Tobacco Products
21

Georgia Department of Revenue
Compliance with Georgia laws and regulations relating to voluntary compliance and enforcement of:
- Alcohol beverages
- Motor fuel tax
- Motor vehicle registration
- Issuance of citations
-Tobacco products
- Motor carriers
Also provides assistance to federal, state and local governments and their law enforcement agencies
22

Number of Alcohol Agents
Alcohol Inspections
Alcohol Investigations
Alcohol Citations
Underage Alcohol
Investigations
Underage Alcohol Citations
Liquor License
Investigations
Still Seizures
Tobacco Inspections
Tobacco Investigations
Tobacco Citations
Underage Tobacco
Investigations
Executive Orders
Game Inspections
Felony Arrests
Misdemeanor Arrests
Dyed Fuel Inspections
Dyed Fuel Violations
Georgia Department of Revenue
Alcohol and Tobacco Statistics
FY2010 FY2011 FY2012
24
3,820
1,280
2,061
42
4,749
1,336
1,979
41
7,556
1,350
7,556
4,289
699
1,749
1,413
31
140
4,990
112
1,280
-
3,126
36
123
3,372
4,331
753
2,053
4,271
29
228
6,760
167
1,336
7
3,939
15
138
2,284
5,343
617
2,437
3,201
26
162
6,958
155
1,350
2
6,187
7
206
2,065
3,816
300
1,039
2,191
16
125
7,111
50
1,219
3,954
-
37
114
1,339
FY2013
40
5,398
1,219
962
FY2014
32
5,617
1,122
707
3,673
254
1,111
3,293
2
130
6,838
113
1,122
2
4,454
41
329
2,688

Georgia Department of Revenue

Georgia Department of Revenue
Alcohol Law Enforcement - Today
» While cases have decreased since the end of prohibition, it still shows up today. It is typically found while cooperating with local or federal law enforcement agencies while investigating other crimes.
25

Georgia Department of Revenue
Georgia Certification Programs for County
Tax Assessors and Appraisers
. . . train, assist and monitor county tax officials to help ensure that the property tax burden is distributed equitably among taxpayers .
26

Georgia Department of Revenue
Collects from holders any unclaimed property that has been abandoned by its owners, and serves as a custodian of the property until the rightful owners can be found and the property returned
• Last year DOR distributed over $15 million back to rightful owners
• DOR website makes it easy
Website: https://etax.dor.ga.gov/unclaimedproperty/main.aspx
Toll Free:855.329.9863
27

Georgia Department of Revenue
Titles
Registrations
License Plates
Insurance Compliance
28

Georgia Department of Revenue
Call Center
Vehicle Valuation
International Registration Plan (IRP)
Lobby Unit (Customer Service)
Unified Carrier Registration (UCR) &
Permitting
29

Georgia Department of Revenue
Dealer Registration
Salvage & Title Processing
Title Imaging Exam
Accounting & Audits
Administrative Support
Warehouse Management
30

Georgia Department of Revenue
Motor Vehicle Registrations
Number of Motor Vehicle Insurance Notifications, Registrations, Tags and Titles Issued
FY2010 FY2011 FY2012
Registrations Issued
Tags Issued
Titles Issued
8,530,981
1,712,390
2,355,137
8,581,400
1,943,324
2,485,374
Insurance Notifications 1,190,894 1,114,935
Number of Motor Vehicle Registrations Issued by Major Category
Passenger Cars
Motorcycles
FY2010
5,394,530
195,647
FY2011
5,441,975
199,253
8,686,939
1,843,323
2,553,854
1,069,300
FY2012
5,531,795
201,206
FY2013
8,785,922
1,563,322
2,390,995
1,087,851
FY2013
5,619,161
199,287
Trucks
Trailers
Bus
Other
Total
1,877,499
1,024,073
39,035
197
8,530,981
1,860,938
1,038,902
40,148
184
8,581,400
1,854,488
1,058,038
41,227
185
8,686,939
1,851,983
1,074,232
41,064
195
8,785,922
FY2014
8,933,714
1,884,228
2,217,497
1,113,877
FY2013
5,734,501
199,445
1,858,415
1,100,063
41,079
211
8,933,714

Georgia Department of Revenue
Motor Vehicle – Active Registrations for Georgia Specialty Plates
Top Ten Specialty Plates
Wildlife (O.C.G.A. § 40-2-86)
Bobwhite Quail (§ 40-2-86)
Educators (§ 40-2-86)
Hobby Antique (§ 40-2-86)
Breast Cancer Awareness (§ 40-2-86)
Wildflower (§ 40-2-86)
Hummingbird (§ 40-2-86)
Golden Labrador Retriever (§ 40-2-86)
Dog & Cat Sterilization (§ 40-2-86)
Certified Firefighter (§ 40-3-86.1)
FY2010
273,914
174,602
52,901
101,897
39,870
59,966
56,471
35,569
37,878
11,855
FY2011
156,660
96,420
39,792
40,182
31,302
36,651
35,368
23,834
24,490
10,460
FY2012
109,178
67,334
32,832
28,117
25,541
26,757
25,631
18,588
18,452
9,814
FY2013
82,176
52,920
27,689
23,409
20,958
20,314
19,629
15,354
20,314
10,268
FY2014
68,206
44,990
24,730
21,339
18,133
16,867
16,791
13,498
12,439
10,640

Georgia Department of Revenue
• Internal Affairs of the Department
• All issues involving physical security at facilities
• Prevention and investigation of crimes/fraud committed against the Department, including:
• Sales Tax
• Withholding Tax
• Income Tax
• Motor Vehicle Crime – Title Fraud
• Corporate Tax
• Criminal Investigations
33

Fiscal Year
2006
2007
2008
2009
2010
2011
2012
2013
2014
2015
Georgia Department of Revenue
Number of Blocked Returns
32,987
66,700
15,884
28,887
52,077
109,884
162,427
106,949
47,314
65,982
Amount Blocked
$26,900,000
$42,000,000
$16,500,000
$40,000,000
$41,000,000
$71,600,000
$117,000,000
$53,800,000
$33,624,000
$312,895,381*

Georgia Department of Revenue
» Statewide Operation that targeted fraudulent tax preparers and tax evaders
» Had been defrauding both State and Federal governments out of hundreds of thousands of dollars, resulting in multiple felony charges

Georgia Department of Revenue
» Taxpayer sought a $94 million state refund.
OSI flagged her account and worked with her bank to arrest her as she made plans to deposit her refund check.
» Used car dealers rolled back odometers in order to raise the value of vehicles and ultimately defraud taxpayers.

Georgia Department of Revenue

Georgia Department of Revenue
• Sid assists in investigations regarding untaxed revenues.

Georgia Department of Revenue
• HB 170
– Revises Excise Taxes on Motor Fuels
– State Hotel-Motel Fee
– Annual Fee on Alternative Fuel Vehicles
– Annual Fee on heavy vehicles
– Eliminates income tax credit on zero emission vehicles

Georgia Department of Revenue
• HB 110
– 5% Excise tax on fireworks sold in Georgia.
• HB 147
– Initial two year registration period for certain vehicles.
• SB 100
– Tag offices may issue a Temporary Operating Permit when a vehicle fails emission inspection.
• SB 63
– New rules for brewery and distillery tours, provisions for on premise consumption and allowance for samples to be taken offsite.

Georgia Department of Revenue
• HB63 – GA Employer GED Tax Credit - $1M cap
• HB237 – Extend Angel Investor Tax Credit through 2018
• HB308 – Modifies the Historic Rehabilitation Credit
• HB339 – Extends gaming portion of Film Tax Credit
• HB464 – Modifies select Conservation Credits
• HB457 – Watercraft Inventory tax exemption restored

Georgia Department of Revenue
• HB 386 passed by General Assembly in 2012 - required DOR to evaluate 2014 TAVT revenues in calendar year 2015 to determine if a rate adjustment is to be made.
• 2013 TAVT rate = 6.50%
• 2014 TAVT rate = 6.75%
• 2015 TAVT rate = 7.00%
• DOR calculated the TAVT target collection amount at $556M.
• DOR calculated the TAVT state current collection amount at $838M.
• DOR issued policy bulletin on August 17 th – TAVT rate will remain at
7.00% through 2018.
• DOR will evaluate revenues again in calendar year 2018.

Georgia Department of Revenue
• O.C.G.A. 48-2-39
• Income tax credit cap approval or preapproval periods.
• Applies to income tax credits issued on a first-come, first-served basis.
• First day of submission must be a regular business day.
• Submissions on day the cap is reached will be prorated.
• Example: SSO credit applications will be accepted starting at 8:00 am on Monday, January 4, 2016. If cap is reached that day, all applications will be prorated.

Georgia Department of Revenue
• The task force was established to review current
DOR regulations and recommend revisions required to conform to new statutes enacted by
HB 202.
• HB 202 includes significant changes to property valuation and taxation services that are performed by local governments.
• Task force consisted of DOR personnel, legislators, county officials, and professionals in relevant appraisal and taxation fields.

Georgia Department of Revenue
• Enhanced Fraud Prevention Initiatives
– Fraudulent filers & identity theft – national & state efforts
– Fraud Manager software system acquired
• Pilot Projects - targeted sales and income tax audits
– Analysis of ROI for audit staffing and resources
• DRIVES: GRATIS & Drivers Licensing Systems
Modernization
– Multi year project in partnership with Dept. of Driver
Services
– Systems interface with county tag offices

Georgia Department of Revenue
Lynne Riley, Commissioner
1800 Century Boulevard, Suite 15300
Atlanta, GA 30345
Lynne.Riley@dor.ga.gov
404-417-2100