Rule 560-8-6-.02 - Hearings - Administrative Hearings(1) Any person aggrieved by any action of the commissioner or the commissioner's duly authorized agent may apply to the commissioner for a hearing, in writing, no later than ten (10) days after the notice of the action is delivered. The application shall set forth the reasons why the hearing should be granted and the manner of relief sought.(2) The commissioner shall notify the applicant of the time and place fixed for the administrative hearing. After the hearing, the commissioner may make an order as may appear to the commissioner to be just and lawful and shall furnish a copy of the order to the applicant.(3) The commissioner at any time, by notice in writing, may order an administrative hearing and require the taxpayer or any other person whom the commissioner believes to be in possession of information concerning any manufacture, importation, use, consumption, storage, or sale of cigars, little cigars, cigarettes, loose or smokeless tobacco, alternative nicotine products, or vapor products which haveescaped taxation, to appear before the commissioner or the commissioner's duly authorized agent and present any specific books of account, papers, or other documents for examination under oath concerning the matter at issue.Ga. Comp. R. & Regs. R. 560-8-6-.02
O.C.G.A. §§ 48-2-12, 48-11-4, 48-11-18.
Original Rule entitled "Sale Without Tax Stamp; Special Permit" adopted. F. and eff. June 30, 1965.Amended: F. July 27, 1967; eff. August 15, 1967.Repealed: New Rule of same title adopted. F. Feb. 8, 2005; eff. Feb. 28, 2005.Repealed: New Rule of same title adopted. F. Mar. 29, 2005; eff. Apr. 18, 2005.Repealed: New Rule entitled "Hearings - Administrative Hearings" adopted. F. Sept. 26, 2007; eff. Oct. 16, 2007.Amended: F. Aug. 2, 2021; eff. Aug. 22, 2021.