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)


0474-03-008 | State Auditor Disclosures

Description:  Approximate number of records, date of inspection, description of records, name of individual making the inspection.

Retention:  5 years

Updated:  October 20, 2016


0474-05-002 | Suspense Account and Split-off Account

Description:  Documents relating to suspense account checks and split-off check correspondence.

Retention:  3 years

Updated:  October 20, 2016


0474-07-013 | Tax and Fee Data

Description:  Motor vehicle taxes and fees that are charged for individual services (e.g., title transactions, registrations, etc.).

Retention:  7 years

Updated:  October 20, 2016


0474-04-012A and 0474-04-012B | Tax Collector’s/Commissioner’s Final Accounting Files

Description:  Documents relating to auditing county tax records for State taxes due. Included, but not limited to the following items: receipt on intangible recording distribution; receipt and commission voucher or general digest taxes; C.P.A. audits of final accounting by county; reports of tax collections; field auditor's report; listing of E & R's, NOD'S, and FiFa's. Files are arranged alphabetically by county.

Retention:  (0474-04-012A) County Audit Reports: Permanent; (0474-04-012B) All other records: 7 years.

Updated:  October 20, 2016


0474-04-011 | Tax Commissioner/Collector & Receiver Official Security Bonds

Description:  Documents relating to Bond and Security of the County Tax Commissioners, Collectors, and Receivers of Georgia. Included are Security bonds and Power of Attorneys.

Retention:  4 years

Updated:  October 20, 2016


0474-04-013A and 0474-04-013B | Tax Millage Rate Book

Description:  Documents relating to maintaining a record of Tax millage rates established by counties, county-wide schools, county-wide school bonds, and cities.

Retention:  (0474-04-013A) County Audit Reports: Permanent; (0474-04-013B) All other records: 7 years.

Updated:  October 20, 2016


0474-07-014 | Tax, Fee, and Millage Rate Historical Data

Description:  Rate history for millage rates, taxes, and fees (e.g., changes in alternative fuel fees, TAVT rates, TAVT state/local split percentages, millage rates, etc.)

Retention:  Permanent

Updated:  October 20, 2016


0474-03-003 | Technical Program Documentation

Description:  Copies of program code, program flowcharts, program maintenance log, system change notices, and other records that document modifications to computer programs.

Retention:  Destroy 3 years after replacement, modification, or related programs cease to be used. NOTE: Documentation for critical systems may be retained longer as necessary.

Updated:  October 20, 2016


0474-03-004 | Test Data Base Files

Description:  Routine or benchmark data sets, related documentation, and test results constructed or used to test or develop a system.

Retention:  Destroy when no longer needed, but not before acceptance of test results.

Updated:  October 20, 2016


0474-09-028 | The Motor Fuel Data Process Motor Carrier Activity Report/Permit Files

Description:  Documents relating to summarizing data on the miles traveled and monies received from registered motor carriers for license fees and motor fuel and road (highway use) taxes.

Retention:  3 years

Updated:  October 20, 2016


0474-07-015 | Title Inventory

Description:  Records related to inventory of secure title paper.

Retention:  5 years

Updated:  October 20, 2016


0474-07-005 | Title Records

Description:  Motor Vehicle Title Data is stored in the DRIVES System. The Department does not title vehicles prior to 1963.

Retention:  75 years

Updated:  October 20, 2016


0474-10-014 | Tobacco Distributors Tax Stamp Bond Files

Description:  Documents relating to authorizing the purchase of tobacco tax stamps by tobacco distributors on a credit basis.

Retention:  2 years or until all audit questions are resolved

Updated:  October 20, 2016


0474-10-015 | Tobacco Distributors Tax Stamp Sales Ledger Files

Description:  Documents relating to recording the amount of purchase or payment of tobacco tax stamps by tobacco distributors.

Retention:  2 years or until all audit questions are resolved

Updated:  October 20, 2016


0474-08-003 | TOP (Treasury Offset Program)

Description:  Taxpayer database that qualifies for the Federal offset program. Reports generated are RTTA5300, 5310, 5320, 5330, & 5340, all on view direct.

Retention:  5 years after account is paid in full or deemed uncollectable.

Updated:  October 20, 2016


0474-07-034 | Tracking Data for Vehicles that Are Salvaged and Sold for Parts

Description:  Electronic records from junkyards that provide tracking data for vehicles that are salvaged and sold for parts. Tracking data refers to the preliminary data submitted by parts dealers prior to the cancellation of the title.

Retention:  2 years

Updated:  October 20, 2016


0474-01-029 | Training Records

Description:  Training records and requests for training; Physical Fitness Training Results; FTO reports; lesson plans; Trooper School Records/Information.

Retention:  40 years

Updated:  October 20, 2016


0474-07-028 | Transitory System Data

Description:  Transitory records that are used to generate registrations, dealer licenses, permits, or financial records. While these records are essential to the creation of motor vehicle transactions, they do not need to be retained long term because the long-term records are stored and retained separately.

Transitory records can also include records that are no longer associated with any valid records in the system. These records are sometimes referred to as "orphaned" data. Examples of this type of data include: a vehicle record not associated with any Georgia title, registration, or correspondence, "carbon copy" recipient information for a letter that no longer exists, etc.

Retention:  Retain for useful life.

Updated:  October 20, 2016


0474-04-014 | Unclaimed Property Claims

Description:  The Disposition of Unclaimed Property Act (DUPA) protects the rights of owners of abandoned property and relieves those holding the property of the continuing responsibility to account for the property. The State serves as custodian until the owners or their heirs can claim their property. Owners can submit a claim for their property online on the Department's website. Documentation of claims.

Retention:  Until superseded.

Updated:  October 20, 2016


0474-04-015 | Unclaimed Property Database

Description:  The Disposition of Unclaimed Property Act (DUPA) protects the rights of owners of abandoned property and relieves those holding the property of the continuing responsibility to account for the property. The State serves as custodian until the owners or their heirs can claim their property. Owners can locate their property online at the Department's website.

Retention:  Until superseded.

Updated:  October 20, 2016


0474-04-016 | Unclaimed Property Report Files For Corporations, Insurance Companies, Banks, & other Financial Inst

Description:  Unclaimed Property Report Files for Corporations, Insurance Businesses holding unclaimed property are required to file an annual report with DOR. The reports provide information about the business listing of the unclaimed accounts for the reporting year.

Full title: Unclaimed Property Report Files For Corporations, Insurance Companies, Banks, and other Financial Institutions

Retention:  Permanent

Updated:  October 20, 2016


0474-01-030 | Use of Force

Description:  Documents related to reporting use of force. Information contained in the report includes what level of force was used and why. The report supplements the State Incident Reports.

Retention:  7 years

Updated:  October 20, 2016


0474-10-016 | Vendor Tax Stamp Requisition Files

Description:  Documents relating to selling revenue stamps for beer, cigarettes, and liquor, collecting taxes on sales of wine and cigars, and issuing certificates for tax-paid crown and can tops.

Retention:  1 year and all audit questions are resolved.

Updated:  October 20, 2016


0474-01-031A and 0474-01-031B | Video Recordings

Description:  Body-Worn and Vehicle Device - Video recordings from law enforcement body-worn devices and devices located on or inside of law enforcement vehicles.

Retention:  (0474-01-031A) 180 days; (0474-01-031B) 30 months if video is part of an investigation, vehicular accident, shows an arrest, use of force or can be anticipated for use in pending litigation

Updated:  October 20, 2016


0474-10-017A and 0474-10-017B | Video Recordings - Body-Worn and Vehicle Device

Description:  Video recordings from law enforcement body-worn devices and devices located on or inside of law enforcement vehicles.

Retention:  (0474-10-017A) 180 days; (0474-10-017B) 30 months if video is part of a investigation, vehicular accident, shows and arrest, use of force or can be anticipated for use in pending litigation

Updated:  October 20, 2016


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