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)


0474-07-037 | Cleared Vehicle Stops

Description:  Records of vehicle stops that have been removed.

Retention:  3 years

Updated:  October 20, 2016


0474-02-001 | Closing Agreements

Description:  Closing agreement documents.

Retention:  10 years

Updated:  October 20, 2016


0474-09-001 | Common Carrier Activity File

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

Updated:  October 20, 2016


0474-01-008 | Compliment/Complaint Log

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


0474-09-002 | Composite Returns IT-CR

Description:  Georgia non-resident composite tax return.

Retention:  10 years

Updated:  October 20, 2016


0474-02-002 | Conference Rulings

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


0474-01-009 | Confidential Investigative Reports

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

Updated:  October 20, 2016


0474-10-010 | Confiscated Alcohol Beverages and Tobacco Products Files

Description:  Documents relating to confiscated alcoholic beverages and tobacco products (ATT-60, ATT-174, ATT-178, ATT-179, ATT-184).

Retention:  7 years

Updated:  October 20, 2016


0474-01-010 | Consent to Search

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


0474-02-003 | Consolidated Corporate Tax Files

Description:  Taxpayers file requests to file consolidated income tax returns.

Retention:  10 years from due date of return

Updated:  October 20, 2016


0474-03-007 | Converted Media

Description:  Requirements listed for FTI in its current form (electronic or non-electronic).

Retention:  5 years

Updated:  October 20, 2016


0474-09-003 | Corporate Sub-Chapter S Income Tax Return Files

Description:  Documents relating to reviewing and auditing corporate Sub-S income tax returns and collecting corporate net worth taxes.

Retention:  8 years

Updated:  October 20, 2016


0474-07-026 | Correspondence - Open Registration Letters

Description:  Correspondence specifically related to the registration of motor vehicles.

Retention:  1 year after registration is completed

Updated:  October 20, 2016


0474-07-027 | Correspondence - Other Correspondence (Unless the Correspondence Stopped or Title Hold)

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


0474-07-025 | Correspondence All Closed Correspondence

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


0474-04-002 | County Property Tax Digest Approval Files

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


0474-04-003 | County Property Tax Final Digest

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


0474-04-004 | County Tax Digest Breakdown Ledgers (Property sub-class and profession)

Description:  Documents relating to summary breakdowns of taxable property.

Retention:  Permanent

Updated:  October 20, 2016


0474-02-004 | Credits (Same as Income Tax Returns)

Description:  Attached to Income Tax Forms.

Retention:  10 years after separation

Updated:  October 20, 2016


0474-01-011 | Criminal Investigation Case Files

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


0474-01-012 | Criminal Investigation Case Files (Felonies and Misdemeanors)

Description:  See Criminal Investigation Case Files.

Retention:  20 years

Updated:  October 20, 2016


0474-07-029 | Customers Records

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


0474-03-001 | Data Administration Policies

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


0474-09-004 | Data Process Motor Fuel Refund Statistical Report File

Description:  Documents relating to validation of monies that have been paid to qualified refund applicants according to law.

Retention:  7 years

Updated:  October 20, 2016


0474-07-017 | Dealer Tags

Description:  Inactive dealer tags.

Retention:  5 years after inactive

Updated:  October 20, 2016


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