Rule 560-2-8-.03 - Monthly Report; Remittance of Taxes by Brewpubs(1) Every licensed brewpub located within Georgia shall file a monthly report with the Commissioner on Form ATT-103, or on such other forms or through the Georgia Tax Center as the Commissioner may prescribe, setting forth all Malt Beverage produced during a specific calendar month, setting forth beginning and ending inventories for that month, providing copies of all reports filed with the United States Department of Treasury, and providing other information as the Commissioner may require to describe the completed transactions.(2) Brewpubs shall file the monthly report no later than the fifteenth (15th) day of the next calendar month following the month of the transactions.(3) The proper tax remittance for all production shall be included with the report.Ga. Comp. R. & Regs. R. 560-2-8-.03
O.C.G.A. §§ 3-2-2, 3-2-6, 3-5-37, 48-2-12.
Original Rule entitled "Licensed (Domestic) Producer Sign Requirements; Registered Distillery" was filed and effective on June 30, 1965.Amended: Rule repealed. Filed July 19, 1976; effective August 8, 1976.Amended: New Rule entitled "Monthly Report; Remittance of Taxes by Brewpubs" adopted. F. Oct. 1, 2010; eff. Oct. 21, 2010.Amended: F. May 31, 2023; eff. June 20, 2023.