The Georgia Department of Revenue (DOR) is a state agency responsible for administering and enforcing laws related to tax revenue, including individual and corporate income tax, sales tax, and property tax. The DOR is headed by a Commissioner, who is appointed by the Governor and confirmed by the State Senate. The Commissioner serves as the chief executive officer of the department and is responsible for overseeing its operations and implementing tax policies.
Structure and Organization
The Georgia DOR is organized into several divisions, each with its own specific responsibilities. The Individual Tax Division is responsible for administering individual income tax laws, including processing tax returns, issuing refunds, and collecting delinquent taxes. The Corporate Tax Division is responsible for administering corporate income tax laws, including processing tax returns, issuing refunds, and collecting delinquent taxes. The Sales Tax Division is responsible for administering sales tax laws, including processing tax returns, issuing refunds, and collecting delinquent taxes.
Tax Forms and Filing Requirements
The Georgia DOR provides a range of tax forms and instructions to help taxpayers comply with state tax laws. Taxpayers can file their tax returns electronically or by mail, and the DOR also offers a range of electronic filing options for individuals and businesses. The DOR requires taxpayers to file their tax returns on or before the due date, which is typically April 15th for individual income tax returns and April 15th for corporate income tax returns.
| Tax Type | Filing Requirement | Due Date |
|---|---|---|
| Individual Income Tax | Form 500 | April 15th |
| Corporate Income Tax | Form 600 | April 15th |
| Sales Tax | Form ST-3 | 20th day of the month following the reporting period |
Taxpayer Services
The Georgia DOR provides a range of services to help taxpayers comply with state tax laws, including taxpayer assistance and tax education. The DOR also offers a range of online resources, including tax forms, instructions, and FAQs. Taxpayers can also contact the DOR by phone or email to ask questions or request assistance.
Tax Audits and Appeals
The Georgia DOR is responsible for conducting tax audits to ensure compliance with state tax laws. Taxpayers who are selected for an audit will receive a notice from the DOR, and they will be required to provide documentation to support their tax returns. Taxpayers who disagree with the results of an audit can appeal to the DOR’s Office of Appeals.
- Taxpayers can request a hearing with the Office of Appeals to dispute the results of an audit.
- Taxpayers can also negotiate a settlement with the DOR to resolve a tax dispute.
- The DOR also offers a range of alternative dispute resolution options, including mediation and arbitration.
What is the due date for filing individual income tax returns in Georgia?
+The due date for filing individual income tax returns in Georgia is April 15th.
How can I contact the Georgia Department of Revenue for taxpayer assistance?
+Taxpayers can contact the Georgia DOR by phone at (877) 423-6711 or by email at dor.web@state.ga.us.
What are the consequences of failing to file a tax return in Georgia?
+Taxpayers who fail to file a tax return in Georgia may be subject to penalties and interest on any taxes owed. They may also be subject to collection activities, including wage garnishment and bank levies.
