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)


0474-07-016 | Decal Inventory

Description:  Records related to inventory of registration decals.

Retention:  3 years

Updated:  October 20, 2016


0474-03-005 | Disaster Preparedness and Recovery Plans

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Retention:  Destroy 3 years after superseded by revised plan and after audit requirement is met.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


0474-03-010 | Disclosure Awareness Certification

Description:  Signed disclosure awareness confidentiality statement that certify understanding of FTI security requirements.

Retention:  5 years

Updated:  October 20, 2016


0474-09-005 | Distributor and Motor Carrier Field Audit Files

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


0474-03-006 | Electronic and Non-Electronic Federal Tax Information Logs

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


0474-07-011 | Electronic Lien Tracking Records

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


0474-07-012 | Electronic Title and Registration Tracking Data

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


0474-01-013 | Emergency Light Permits

Description:  Documents relating to emergency lights (red, amber, and blue) permits.

Retention:  3 years

Updated:  October 20, 2016


0474-07-010 | Emission Data

Description:  Emission inspection records

Retention:  1 year

Updated:  October 20, 2016


0474-06-002 | Employee Retirement Contribution Reports

Description:  Documents relating to participation in an agency supported retirement program.

Retention:  7 years

Updated:  October 20, 2016


0474-06-003 | Employer’s Monthly Report of Income Tax Withheld Files

Description:  Documents relating to Employer's monthly reporting and paying of income tax withheld from employees.

Retention:  3 months

Updated:  October 20, 2016


0474-06-004 | Employer’s Quarterly Report of Income Tax Withheld Files

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


0474-01-014 | Enforcement Photographs

Description:  Photographs from any type of enforcement action.

Retention:  7 years

Updated:  October 20, 2016


0474-02-005 | Estate Tax Files

Description:  Georgia Estate Tax returns filed on behave of taxpayers who died.

Retention:  10 years

Updated:  October 20, 2016


0474-01-015 | Evidence and Property Logs

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


0474-09-006 | Exemption Files

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


0474-02-017 | Exemption, Direct Pay, Letter of Authorization, Request and Applications: Exemption Certificates and

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


0474-09-007 | Fiduciary Income Tax Audit Files

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


0474-01-016 | Fitness for Duty Evaluation Logs

Description:  List of employees referred for evaluation.

Retention:  Retain for useful life.

Updated:  October 20, 2016


0474-04-005 | Forest Land Protection Grant Reimbursement

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


0474-01-017 | Fraud and Intelligence Unit

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


0474-01-018 | General Orders - Standard Operating Procedures (SOP)

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


0474-07-006 | Inactive Insurance

Description:  Inactive insurance policy records

Retention:  3 years

Updated:  October 20, 2016


0474-01-019 | Incident Report

Description:  Reports of incidents of suspected criminal activity investigated by OSI.

Retention:  7 years

Updated:  October 20, 2016


0474-09-008 | Income Tax Individual Accounts Receivable Files

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


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