Georgia Archives

University System of Georgia

State Agency Specific Retention Schedules

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Revenue, Department of

Total entries: 179   (Listed alphabetically by title)


0474-07-024A | Pending Insurance Suspension and Insurance Suspension Letters Corr - Sus Letters That Are Not Closed

Description:  Pending Insurance Suspension and Insurance Suspension Letters - Correspondence related to registration suspension resulting from lapse or loss of insurance.

Full title: Pending Insurance Suspension and Insurance Suspension Letters Correspondence - Suspension Letters That Are Not Closed

Retention:  18 months

Updated:  October 20, 2016


0474-04-007 | PL-65 Report On Tax Collections Due on Digest

Description:  Documents relating to auditing county tax records included is PL - 65 Report of Collections due on Digest. Files are arranged alphabetically by county and year.

Retention:  2 years or completion of yearly audit which ever is longer

Updated:  October 20, 2016


0474-10-013 | Production Report Files

Description:  Number of assignments completed and money collected by each agent.

Retention:  3 years

Updated:  October 20, 2016


0474-02-012 | Project Documentation

Description:  Documents related to projects involving legal policy.

Retention:  5 years

Updated:  October 20, 2016


0474-03-002 | Project Management Records

Description:  Includes project plans, WIM records, status reports, meeting minutes and agendas, issues, emails, correspondence, financials, and all other project documentation. This does not include system or application documentation.

Retention:  Retain 3 years after project is closed.

Updated:  October 20, 2016


0474-02-013 | Protest Hearing Files (Same as Income Tax Returns)

Description:  Protest of income tax proposed assessments.

Retention:  6 years after ruling

Updated:  October 20, 2016


0474-04-008 | Public Utility Property Tax Returns with Computer Generated Assessment Certifications & Tax Comps

Description:  Public Utility Property Tax Returns with Computer-Generated Documents relating to taxing public utilities for property tax purposes. Included are various statements and schedules for returning Fair Market Values. Statement 1, Statement 2, PT - 42 and 42N, PT-44, PT-100-PU, PT-200-PU, PT-300, PT - 400-PU, PT-500, PT-600-PU, PT-700, PT-900-PU and accompanying supplementary schedules and reports. Files are arranged by type of document, by company or taxing district, by year.

Full title: Public Utility Property Tax Returns with Computer Generated Assessment Certifications and Tax Computations

Retention:  10 years

Updated:  October 20, 2016


0474-04-009 | Quality Basic Education Package

Description:  Annual information gathered state-wide for State Dept. of Education showing distributions made to local and independent school systems.

Retention:  7 years

Updated:  October 20, 2016


0474-02-020 | Real Estate Transfer Tax

Description:  Real estate transfer tax is an excise tax on transactions involving the sale of real property where title to the property is granted, assigned, transferred, or otherwise conveyed from the seller to the buyer.

Retention:  2 years

Updated:  October 20, 2016


0474-02-014 | Redacted Letter Rulings

Description:  A redacted written statement issued to a taxpayer that interprets and applies tax laws to the taxpayer's represented set of facts.

Retention:  3 years after superseded

Updated:  October 20, 2016


0474-07-030 | Registration Suspensions

Description:  Records of vehicle registration suspensions that have been closed (e.g., the suspension has been overridden or the applicable tax or penalty has been paid).

Retention:  5 years

Updated:  October 20, 2016


0474-02-015 | Regulation Comments and Hearings

Description:  Written comments on pending regulations; recordings of regulation hearings.

Retention:  10 years

Updated:  October 20, 2016


0474-09-024 | Requests To File Consolidated Corporate Tax Returns

Description:  Documents relating to the request to file a consolidated Corporate Tax Return.

Retention:  10 years

Updated:  October 20, 2016


0474-06-005 | Retirement System Transaction Reports

Description:  Status of individual pension accounts including interest, contributions, and withdrawals.

Retention:  10 years after fiscal year in which created.

Updated:  October 20, 2016


0474-04-010 | Safe Deposit Contents Inventory

Description:  Unclaimed tangible property delivered from unclaimed safety deposit boxes at banks.

Retention:  Until superseded.

Updated:  October 20, 2016


0474-08-002 | Sales and Use Tax Audits Corporate Income Tax Audits IFTA Audits Withholding Tax Audit Files

Description:  Audit transactions and results acquired through tax audits, supporting documentation for assessment/refund calculations, history for future audits, backup for legal proceedings, backup for uploads to CTA, and Sales Tax or other taxing divisions.

Retention:  5 years

Updated:  October 20, 2016


0474-09-025 | Sales and Use Tax Sub-Contractors Tax Bond Files

Description:  Documents relating to maintaining copies of sub-contractors sales and use tax bonds to be posted with the commissioner.

Retention:  7 years

Updated:  October 20, 2016


0474-09-026 | Sales Tax Audit Files

Description:  Documents relating to business whose sales tax records are being audited.

Retention:  5 years

Updated:  October 20, 2016


0474-09-027 | Sales Tax Refund Files

Description:  Documents relating to refunding sales and use taxes paid to the State in excess of the amount due.

Retention:  7 years

Updated:  October 20, 2016


0474-01-033 | Salvage Vehicle Inspection Reports

Description:  Report based on the findings during a salvage vehicle inspection.

Retention:  5 years

Updated:  October 20, 2016


0474-01-034 | Salvage Vehicle Location Application

Description:  Separate agreement with a business that allows them to complete salvage vehicle inspections on their premises.

Retention:  5 years

Updated:  October 20, 2016


0474-07-035 | Serial Inventory Data

Description:  Inventory for replacement serial plates. Serial plates are identification plates that are attached on the frame or doorpost of the vehicle. The plate includes the vehicle identification number (VIN) of the vehicle.

Retention:  3 years

Updated:  October 20, 2016


0474-02-021 | Settlement Agreements

Description:  A settlement agreement allows a taxpayer to settle their tax debt for less than the full amount they owe.

Retention:  6 years after settlement or completion

Updated:  October 20, 2016


0474-01-028 | Special Orders

Description:  A written directive affecting only a specific segment of the organization, or a statement of policy or procedure regarding a specific circumstance or event of a temporary nature.

Retention:  Permanent

Updated:  October 20, 2016


0474-02-016 | Special Requests (Same as Income Tax Returns)

Description:  These are requests as allowed by Georgia law to use alternate apportionment and filing methods.

Retention:  10 years

Updated:  October 20, 2016


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