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Revenue, Department of [ Total entries: 179 ]
Description: Insurance records that have been "backed out." A "backed-out" record is one that is submitted then removed by the insurance company. The record could be a new policy or a termination.
Retention: 3 years
Updated: October 20, 2016
Description: Documents related to the official review of adverse actions requested by the employee.
Retention: 10 years after separation
Updated: October 20, 2016
Description: Report analyzing what happened during an incident. The report explains what happened and how to handle similar situations in the future based on lessons learned during the incident.
Retention: 7 years
Updated: October 20, 2016
Description: Documents relating to license applications for dealers in alcohol and tobacco products.
Retention: 7 years after last application submission
Vital Record: FALSE
Updated: October 20, 2016
Description: Documents relating to reports filed by enforcement officers compiling arrest for violation of Georgia Revenue Laws; the reports concern both tax-paid and non-tax-paid alcohol and tobacco products and motor fuel products.
Retention: 3 years
Updated: October 20, 2016
Description: Alcohol Citations and Special Investigations. Alcohol and tobacco tax administration.
Retention: 5 years
Updated: October 20, 2016
Description: Documents relating to daily records as to how alcohol enforcement vehicles are used in the field, inspections of the cars by supervisors to determine their condition and whether they are being used or abused. (ATT-51, ATT-18, AT-53, and ATT-93).
Retention: 2 years
Vital Record: FALSE
Updated: October 20, 2016
Description: Records of annual ad valorem true-up from TAVT revenue.
Retention: Permanent
Updated: October 20, 2016
Description: Documents relating to reporting by employers of wages earned by their employees and income tax withheld annually from these wages.
Retention: 1 year
Updated: October 20, 2016
Description: Documents relating to the processing of intangible tax returns (Form PL-159) and assessment of tax on intangible properties reported thereon. Includes original copy of annual intangible tax digests (money; real estate mortgage notes; accounts receivable; stocks and bonds). File is arranged alphabetically by county.
Retention: (0474-04-001A) 7 years: (0474-04-001A) Digests ending in years 0 & 5 Permanent
Updated: October 20, 2016
Description: Documents relating to asset forfeitures. When assets, such as money, are seized from criminals, the agencies involved split the assets amongst themselves.
Retention: 6 years
Updated: October 20, 2016
Description: Audit Records (AU-3) must contain information that establishes what type of event occurred, when the event occurred, where the event occurred, the source of the event, the outcome of the event, the identity of any individuals or subjects associated with the event, and details to facilitate the reconstruction of events.
Retention: 7 years
Updated: October 20, 2016
Description: Background packets: polygraph videos; polygraph results; polygraph booklet(s) of individuals not hired.
Retention: 5 years
Updated: October 20, 2016
Description: Credit report checks; GCIC/NCIC criminal history checks; Driving record checks.
Retention: Retain until final decision.
Updated: October 20, 2016
Description: Copies of fingerprint cards and criminal background checks of new employees.
Retention: 7 years
Updated: October 20, 2016
Description: Criminal Background Checks of terminated employees.
Retention: 2 years after separation
Updated: October 20, 2016
Description: Records that indicate that a user has backed out a transaction. (These are transactions that were reversed by individual users because of errors made during data entry.)
Retention: 3 years
Updated: October 20, 2016
Description: Documents relating to collecting taxes and transmitting funds to banks or to the Fiscal Services Division of the Department of Administrative Services for investment.
Retention: 3 years
Updated: October 20, 2016
Description: Records indicating durations of GRATIS batch jobs. (These are normally submitted by the county.)
Retention: 3 years
Updated: October 20, 2016
Description: Documents relating to the issue to individuals of a state license authorizing them to conduct business as a brewery or wholesaler of malt beverages (ATT-4) (ATT-52).
Retention: 3 years
Vital Record: FALSE
Updated: October 20, 2016
Description: (ATT-44) Application for over-the-counter sale of cigars and cigarettes.
Retention: Retain until person or entity becomes inactive.
Updated: October 20, 2016
Description: Documents relating to reporting sales made by wholesalers and retailers (ATT-13, ATT-75, ATT- 99, C-50).
Retention: 3 years
Vital Record: FALSE
Updated: October 20, 2016
Description: Recording the purchase and sale of cigarette stamps and liquor stamps.
Retention: 4 years
Updated: October 20, 2016
Description: Documents relating to reporting all cigarette revenue stamp sales transaction through banks (C-150), (C-73).
Retention: 1 year
Vital Record: FALSE
Updated: October 20, 2016
Description: A Fi.Fa. is a tax lien or writ to obtain satisfaction of unpaid taxes by levying on and selling the delinquent taxpayer's property. These documents are recorded on the General Execution Docket ("GED") of the Clerk of Superior Court.
Retention: 3 years
Updated: October 20, 2016
Description: Records of vehicle stops that have been removed.
Retention: 3 years
Updated: October 20, 2016
Description: Closing agreement documents.
Retention: 10 years
Updated: October 20, 2016
Description: Documents relating to transporting of motor fuels to points within the State of Georgia by common carriers either in interstate or intra-state commerce
Retention: 7 years
Vital Record: FALSE
Updated: October 20, 2016
Description: Compliments or complaints received regarding an employee. Includes Complaint-Compliment Log: Complaint Form: Receipt of Complaint Form.
Retention: 2 years
Updated: October 20, 2016
Description: Georgia non-resident composite tax return.
Retention: 10 years
Vital Record: FALSE
Updated: October 20, 2016
Description: Documentation associated with the final ruling of a taxpayer conference between a taxpayer and the Department of Revenue to resolve tax issues.
Retention: 10 years
Updated: October 20, 2016
Description: Reports are prepared in narrative form and all are classified as confidential, per executive order signed by the Commissioner of the Department of Revenue.
Retention: 3 years
Vital Record: FALSE
Updated: October 20, 2016
Description: Documents relating to confiscated alcoholic beverages and tobacco products (ATT-60, ATT-174, ATT-178, ATT-179, ATT-184).
Retention: 7 years
Vital Record: FALSE
Updated: October 20, 2016
Description: The completed form giving consent to search.
Retention: Should the Consent to Search statements become part of an investigation, they would be retained for 20 years. If the search indicates that no investigation is necessary, then they are held for 7 years.
Updated: October 20, 2016
Description: Taxpayers file requests to file consolidated income tax returns.
Retention: 10 years from due date of return
Updated: October 20, 2016
Description: Requirements listed for FTI in its current form (electronic or non-electronic).
Retention: 5 years
Updated: October 20, 2016
Description: Documents relating to reviewing and auditing corporate Sub-S income tax returns and collecting corporate net worth taxes.
Retention: 8 years
Vital Record: FALSE
Updated: October 20, 2016
Description: Correspondence specifically related to the registration of motor vehicles.
Retention: 1 year after registration is completed
Updated: October 20, 2016
Description: All other correspondence related to motor vehicle titles, dealer licenses, permits, or the disbursement of motor vehicle taxes and/or fees, unless the correspondence is associated with a Correspondence Stop or a Title Hold. (Full series title: Correspondence - Other Correspondence (Unless the Correspondence Is Associated with a Correspondence Stop or a Title Hold)
Retention: 5 years
Updated: October 20, 2016
Description: Closed correspondence related to motor vehicle titles, registrations (non-IRP and IRP registrations), dealer licenses, permits, or the disbursement of motor vehicle taxes and/or fees.
Retention: 2 years after issue with Customer has been resolved.
Updated: October 20, 2016
Description: Documents relating to the examination, conditional approval, approval, study, and summary of the County Property Tax Digests. Receipt for Digest and Commissioner Vouchers, Letters and orders from the Revenue Commissioner; millage rates; Field study Reports; Valuations Consolidation Sheets; Tax Levy Resolution; Homestead / School Homestead Exemption lists; Extension Permission Letter's; Lists of Appeals.
Retention: 12 years
Updated: October 20, 2016
Description: Documents relating to the property tax digests of each county which are submitted to the Revenue Commissioner for examination.
Retention: Permanent
Updated: October 20, 2016
Description: Documents relating to summary breakdowns of taxable property.
Retention: Permanent
Updated: October 20, 2016
Description: Attached to Income Tax Forms.
Retention: 10 years after separation
Updated: October 20, 2016
Description: Investigation of suspected criminal activity to arrest and convict the perpetrators; includes incident reports and supplements, Documentary evidence, criminal history sheets, affidavits or other written statements, copies of subpoenas, State Crime Laboratory reports, and any other documents relevant to the investigation.
Retention: 20 years
Updated: October 20, 2016
Description: See Criminal Investigation Case Files.
Retention: 20 years
Updated: October 20, 2016
Description: GRATIS customer records that do not have any vehicles, open services, correspondence, financial data, title history, or registration history.
Retention: 3 years from the date the entry was created.
Updated: October 20, 2016
Description: ITD policies covering access and security, data retention and disposition, and data ownership.
Retention: Retain until superseded, obsolete, or replaced.
Updated: October 20, 2016
Description: Documents relating to validation of monies that have been paid to qualified refund applicants according to law.
Retention: 7 years
Vital Record: FALSE
Updated: October 20, 2016
Description: Inactive dealer tags.
Retention: 5 years after inactive
Updated: October 20, 2016
Description: Records related to inventory of registration decals.
Retention: 3 years
Updated: October 20, 2016
Description: Includes Disaster recovery manuals, Business continuity plans, inventories, procedure plans, and contact lists.
Retention: Destroy 3 years after superseded by revised plan and after audit requirement is met.
Updated: October 20, 2016
Description: Signed disclosure awareness confidentiality statement that certify understanding of FTI security requirements.
Retention: 5 years
Updated: October 20, 2016
Description: Documents relating to auditing businesses liable for motor fuel taxes. Included are working papers of the State Auditor validating liability or no liability due.
Retention: 7 years
Vital Record: FALSE
Updated: October 20, 2016
Description: Log that contains Taxpayer Name, Tax Year(s), Type of information, reason for request, date requested, date received, exact location of FTI, persons) with access to FTI, and date and method of disposition, if disposed of. (FTI MUST NOT BE MAINTAINED ON THE LOG)
Retention: 5 years
Updated: October 20, 2016
Description: Electronic lien records that fall into one of these categories:
- The lien record indicates the lien has been satisfied
- The lien record only represents a transitional status in the history of the lien (for example, an update to the record that is received before the lien is satisfied).
Retention: 2 years
Updated: October 20, 2016
Description: Electronic title and registration tracking data used in the creation of electronic title records. An example of tracking data would be a "pending title" record that will be used in the creation of the final title record. Another example would be updates to the pending title record.
Retention: 2 years
Updated: October 20, 2016
Description: Documents relating to emergency lights (red, amber, and blue) permits.
Retention: 3 years
Updated: October 20, 2016
Description: Emission inspection records
Retention: 1 year
Updated: October 20, 2016
Description: Documents relating to participation in an agency supported retirement program.
Retention: 7 years
Updated: October 20, 2016
Description: Documents relating to Employer's monthly reporting and paying of income tax withheld from employees.
Retention: 3 months
Updated: October 20, 2016
Description: Employer's Quarterly Report of Documents relating to Employer's quarterly reporting and paying of income tax withheld from employees.
Retention: 4 years
Updated: October 20, 2016
Description: Photographs from any type of enforcement action.
Retention: 7 years
Updated: October 20, 2016
Description: Georgia Estate Tax returns filed on behave of taxpayers who died.
Retention: 10 years
Updated: October 20, 2016
Description: Documents evidence, property stored for safekeeping, and found property acquired and maintained by the investigative agency.
Retention: 5 years after disposal of property
Updated: October 20, 2016
Description: Documents relating to manufacturing, pollution, computer broadcasting, electricity, material handlin,g and all other applications and certificates of exemption. Included are applications: ST-M1, ST-M7, ST-AER1, ST-BE1, etc.
Retention: 7 years
Updated: October 20, 2016
Description: Documents relating to manufacturing, pollution, computer broadcasting, electricity, material handling and all other applications and certificates of exemption. Included are applications: STM1, ST-M7, ST-AER1, ST-BE1, etc.
Retention: 7 years
Updated: October 20, 2016
Description: Documents relating to reviewing and auditing fiduciary income tax returns and to collecting income taxes.
Retention: 5 years or two successive audits, whichever is longer.
Vital Record: FALSE
Updated: October 20, 2016
Description: List of employees referred for evaluation.
Retention: Retain for useful life.
Updated: October 20, 2016
Description: Form PT-77A is completed by the Tax Commissioner or fiscal authority certifying adjustments made to the Forest Land Assistance Grant for County, County School, or Special District tax purposes.
Retention: 7 years
Updated: October 20, 2016
Description: Unit uses pre-printed forms. Reports are prepared in narrative form and all are classified as confidential, per executive order signed by the Commissioner of the Department of Revenue.
Retention: Hold in-house indefinitely. Information maintained in file until it is determined that it has no further intelligence value.
Updated: October 20, 2016
Description: A permanent written directive concerned with policy, rules, and procedures affecting more than one component of the Department.
Retention: Permanent
Updated: October 20, 2016
Description: Inactive insurance policy records
Retention: 3 years
Updated: October 20, 2016
Description: Reports of incidents of suspected criminal activity investigated by OSI.
Retention: 7 years
Updated: October 20, 2016
Description: Documents relating to receiving income taxes from individuals and corporations, and collecting taxes due from bad checks and outstanding tax accounts.
Retention: 5 years after account is resolved.
Vital Record: FALSE
Updated: October 20, 2016
Description: Documents relating to refunding of overpayment of withholding income tax.
Retention: 5 years
Vital Record: FALSE
Updated: October 20, 2016
Description: Documents relating to taxpayers estimate and report of income for the next year and statement showing tax due on the amount of income that has been estimated; includes Form 500ES.
Retention: 10 years
Vital Record: FALSE
Updated: October 20, 2016
Description: Process all Tax Types through one integrated tax system. Individual, Corporate, Withholding, Sales, GTC, Partnership, Composite, Fiduciary, COAM, Motor Fuel, Alcohol, Tobacco & IFTA.
Full title: Individual Income Tax Returns; Corporate Sub-Chapter S Income Tax Returns; Partnership Income Tax Returns; Sales Tax Refund Claims; Withholding Tax; Fiduciary Income Tax; Estate Tax; Motor Fuel
Retention: 10 years
Updated: October 20, 2016
Description: Insurance records that were submitted in error.
Retention: 1 year
Updated: October 20, 2016
Description: Documents relating to collection of intangible recording tax paid as a prerequisite to the filing for record with the Clerk of the Superior Court.
Retention: 6 year or until distribution received from county and balanced
Updated: October 20, 2016
Description: Documents relating to collection of intangible recording tax paid as a prerequisite to the filing for record with the Clerk of the Superior Court.
Retention: 1 year or until distribution received from county and balanced
Updated: October 20, 2016
Description: Intangible Recording Tax Reports Documents relating to the collection of intangible recording tax paid as a prerequisite to the filing for record with the clerk of the Superior Court a real estate instrument securing a long term note. Georgia Form PTR1; Encumbrance on real estate located outside the State (PTR 4, PTR 3); correction letters PTR 1A, PTR 5.
Retention: 1 year or until distribution received from county and balanced
Updated: October 20, 2016
Description: Internal Inspections: record keeping, secure storage, disposal, limited access, computer systems security, POA&M.
Retention: 3 years
Updated: October 20, 2016
Description: Records used to investigate complaints/policy violations against employees.
Retention: 50 years after settlement of case
Updated: October 20, 2016
Description: Records used to investigate complaints/policy violations against employees.
Retention: 1 year after investigation
Updated: October 20, 2016
Description: Insurance records for vehicles that do not exist in the DRIVES System.
Retention: 6 months
Updated: October 20, 2016
Description: International registration of trucks and truck tractors based in Georgia and with a gross vehicle weight (GVW) in excess of 26,000 pounds. This registration and payment of the appropriate fees, licenses a vehicle to operate in any state, territory, or province of any foreign country that has entered into a reciprocal licensing and registration agreement with the Georgia Department of Revenue. Applications for registration (Schedules A,B, & C); validated U.S. IRS Form 2290. Georgia Ad Valorem Tax Receipts (MV-1), IRP Apportioned Cab Card (IRP-1001), IRP Temporary Vehicle Registration (TVR), and Department of Revenue Invoice. GRATIS
Retention: 6 years
Updated: October 20, 2016
Description: Records relating to canines owned by DOR-OSI. Includes medical and training records.
Retention: 4 years after canine leaves service.
Updated: October 20, 2016
Description: Legal Reference Materials - Opinions (both formal and informal), recommendations, and correspondence to the agency from an attorney.
Retention: 10 years
Updated: October 20, 2016
Description: Analysis of bills filed in the General Assembly.
Retention: 10 years
Updated: October 20, 2016
Description: Annual report of Legislative Updates that affects DOR-OSI.
Retention: Retain for useful life.
Updated: October 20, 2016
Description: Records of vehicle inquiries made by lenders and dealers.
Retention: 5 years
Updated: October 20, 2016
Description: An optional acknowledgement by the party requesting a letter ruling stating that all private and/or sensitive information has been adequately redacted.
Retention: 10 years
Updated: October 20, 2016
Description: A request for a written statement from the Department regarding a presented set of facts.
Retention: 10 years
Updated: October 20, 2016
Description: A written statement issued to a taxpayer that interprets and applies tax laws to the taxpayer's represented set of facts.
Retention: 10 years
Updated: October 20, 2016
Description: Documents relating to chronological listing of beginning and ending serial numbers by stamp denomination for each distillery's requisition (order).
Retention: 3 years
Vital Record: FALSE
Updated: October 20, 2016
Description: Notification of lost , stolen, destroyed, or damaged property owned by DOR through the chain of command. Property damaged or destroyed in the line of duty is replaced by the department, officers must replace items damaged or destroyed while not on duty. Includes a description of the property and how the damage occurred.
Retention: 7 years
Updated: October 20, 2016
Description: Reference Files. Records gathered by request of third party. Does not substantiate an official case opening.
Retention: 3 years
Updated: October 20, 2016
Description: Records of ETR (Electronic Title and Registration) processing errors related to the following types of transactions: inquiries, temporary operating permits, finalized title transactions, etc.
Retention: 1 month
Updated: October 20, 2016
Description: Records of insurance inquiries. (These insurance inquiries are normally performed by law enforcement.)
Retention: 1 year
Updated: October 20, 2016
Description: Records of key user or system activities that are tracked in the system. Examples include the following items: creation of derelict/scrap titles, expiration date changes, date of birth changes, etc.)
Retention: 3 years
Updated: October 20, 2016
Description: Administer the Law of the state as they apply to the collections of delinquent taxes due by wholesalers.
Retention: 4 years
Vital Record: FALSE
Updated: October 20, 2016
Description: Documents relating to registration of motor vehicles for road tax on motor carriers and unregistered trucks section of the registration and licensing of motor vehicles.
Retention: 3 years
Vital Record: FALSE
Updated: October 20, 2016
Description: Documents relating to the collection of tax monies from registered motor carriers operating three-or-more-axle vehicles on the public highways of the State of Georgia.
Retention: 7 years
Vital Record: FALSE
Updated: October 20, 2016
Description: Documents relating to penalizing taxpayers for citation assessments, late filing assessments, and all matters pertaining to permits under the Motor Carriers Fuel Tax Law and the Highway Use Section of the Motor Vehicle Tax Law.
Retention: 7 years
Vital Record: FALSE
Updated: October 20, 2016
Description: Documents relating to refunding of 2% of the first 5.5 cents tax per gallon on tax imposed by the State of Georgia by section 91A-5003(a)(1) for sale at retail.
Retention: 7 years
Vital Record: FALSE
Updated: October 20, 2016
Description: Documents relating to refunding of all but 1 cent per gallon on motor fuel tax imposed by Georgia by section 91A-5003 (a) (1) for use in agricultural purposes.
Retention: 7 years
Vital Record: FALSE
Updated: October 20, 2016
Description: Documents relating to refunding overpayment of motor fuel taxes, permit fees, or highway use fees to both bonded and non-bonded taxpayers.
Retention: 7 years
Vital Record: FALSE
Updated: October 20, 2016
Description: Documents relating to sales and taxes paid to Georgia during a calendar month by licensed distributors.
Retention: 3 years
Vital Record: FALSE
Updated: October 20, 2016
Description: Documents relating to receipt and disposition of all motor fuels in Georgia.
Retention: 7 years
Vital Record: FALSE
Updated: October 20, 2016
Description: Documents relating to cancellations of a license to distribute motor fuels.
Retention: 7 years
Vital Record: FALSE
Updated: October 20, 2016
Description: Documents relating to imposing of motor fuels, in gallon figures, into Georgia by pipeline companies showing to whom fuel was delivered and documents relating to imported fuel.
Retention: Permanent
Vital Record: FALSE
Updated: October 20, 2016
Description: Documents relating to refunding of all but 1 cent per gallon on motor fuel tax imposed by Georgia for use in watercraft on intercoastal waterways.
Retention: 7 years
Vital Record: FALSE
Updated: October 20, 2016
Description: Motor Vehicle Registration Data is stored in the DRIVES System.
Retention: 5 years or the most recent registration whichever is longer.
Updated: October 20, 2016
Description: Documents relating to the listing of all individuals/entities who have applied for a certificate of title. Included within the documents are the applicant's name, city of residence, year and make of car, lien number if applicable), and supporting title number.
Retention: 20 years
Vital Record: TRUE
Updated: October 20, 2021
Description: Documents relating to Georgia Vehicle Tile surrendered to another state upon application for title in the State, notices, return, and remaining of certificate of Title (Form T-O); Rejection of Title applications due to improperly submitted documents; Cancellation of successor titles due to issuance of new title or vehicle; Titles that have been relinquished from other States when an individual becomes a resident of the State of Georgia; listing of all motor vehicle identification numbers assigned to residents of the state of Georgia; Miles traveled and monies received from registered motor carriers; Sales and taxes paid to Georgia during a calendar month by licensed distributors; Collection of tax monies from registered motor carriers operation three or more axle vehicles on the public highways of the State of Georgia (MFA-10), (MFA-30); (MF-7A);(MFA-24); (MFA-9); (MFA-03);(MFA-4); (MFA-25); (MFA-14); (MFA-19); (MFA-05); Penalizing taxpayers for citations assessments, late filing assessments, paid citation assessments, paid late filing, cancelled late filing, letters received from tax payers and copies of replies. GRATIS. Images are in DMS.
Retention: 10 years
Updated: October 20, 2016
Description: Record of NCIC/GCIC usage.
Retention: 5 years
Updated: October 20, 2016
Description: Records of customers who have received rebuilt titles but do not have a rebuilders license.
Retention: 2 years
Updated: October 20, 2016
Description: Offers in compromise submitted by taxpayers copies of returns, assessments, memos, and printouts, including database.
Retention: 6 years after settlement of the OIC
Updated: October 20, 2016
Description: One time address information used to mail titles.
Retention: 1 year after the title has been printed.
Updated: October 20, 2016
Description: Requests for outside Employment.
Retention: Retain until Employee separates from Department.
Updated: October 20, 2016
Description: Inactive parking permits and parking permit inventory.
Retention: 6 years
Updated: October 20, 2016
Description: Documents relating to reviewing and auditing partnership tax returns for companies with individual returns.
Retention: 5 years
Vital Record: FALSE
Updated: October 20, 2016
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 - Pending Suspension and Suspension Letters That Are Closed
Retention: 6 months
Updated: October 20, 2016
Description: Pending Insurance Suspension and Insurance Suspension Letters - Correspondence related to registration suspension resulting from lapse or loss of insurance.
Pending Insurance Suspension and Insurance Suspension Letters Correspondence - Pending Suspension Letters That Are Not Closed
Retention: 12 months
Updated: October 20, 2016
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
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
Description: Number of assignments completed and money collected by each agent.
Retention: 3 years
Updated: October 20, 2016
Description: Documents related to projects involving legal policy.
Retention: 5 years
Vital Record: FALSE
Updated: October 20, 2016
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
Description: Protest of income tax proposed assessments.
Retention: 6 years after ruling
Updated: October 20, 2016
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
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
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
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
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
Description: Written comments on pending regulations; recordings of regulation hearings.
Retention: 10 years
Updated: October 20, 2016
Description: Documents relating to the request to file a consolidated Corporate Tax Return.
Retention: 10 years
Vital Record: FALSE
Updated: October 20, 2016
Description: Status of individual pension accounts including interest, contributions, and withdrawals.
Retention: 10 years after fiscal year in which created.
Updated: October 20, 2016
Description: Unclaimed tangible property delivered from unclaimed safety deposit boxes at banks.
Retention: Until superseded.
Updated: October 20, 2016
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
Description: Documents relating to maintaining copies of sub-contractors sales and use tax bonds to be posted with the commissioner.
Retention: 7 years
Vital Record: FALSE
Updated: October 20, 2016
Description: Documents relating to business whose sales tax records are being audited.
Retention: 5 years
Vital Record: FALSE
Updated: October 20, 2016
Description: Documents relating to refunding sales and use taxes paid to the State in excess of the amount due.
Retention: 7 years
Vital Record: FALSE
Updated: October 20, 2016
Description: Report based on the findings during a salvage vehicle inspection.
Retention: 5 years
Updated: October 20, 2016
Description: Separate agreement with a business that allows them to complete salvage vehicle inspections on their premises.
Retention: 5 years
Updated: October 20, 2016
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
Vital Record: FALSE
Updated: October 20, 2016
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
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
Description: These are requests as allowed by Georgia law to use alternate apportionment and filing methods.
Retention: 10 years
Updated: October 20, 2016
Description: Approximate number of records, date of inspection, description of records, name of individual making the inspection.
Retention: 5 years
Updated: October 20, 2016
Description: Documents relating to suspense account checks and split-off check correspondence.
Retention: 3 years
Updated: October 20, 2016
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
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
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
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
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
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
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
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
Vital Record: FALSE
Updated: October 20, 2016
Description: Records related to inventory of secure title paper.
Retention: 5 years
Updated: October 20, 2016
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
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
Vital Record: FALSE
Updated: October 20, 2016
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
Vital Record: FALSE
Updated: October 20, 2016
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
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
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
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
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
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
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
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
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.
Vital Record: FALSE
Updated: October 20, 2016
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
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
Description: Name and organization of visitor, signature of visitor, form of identification, date of access, time of entry and departure, purpose of visit, name, and organization of person visited.
Retention: 5 years
Updated: October 20, 2016
Description: (ATT-38) Beer pricing posting.
Retention: 2 years
Updated: October 20, 2016
Description: (ATT-10) Master Price Listing.
Retention: 2 years
Updated: October 20, 2016
Description: Statements given by witnesses.
Retention: 7 years
Updated: October 20, 2016
Georgia Archives, 5800 Jonesboro Road, Morrow, GA 30260
www.georgiaarchives.org
