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University System of Georgia

State Agency Specific Retention Schedules

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Revenue, Department of   [ Total entries: 179 ]


0474-07-009 | “Backed Out” Insurance Records

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


0474-01-001 | Adverse Actions Review Files

Description:  Documents related to the official review of adverse actions requested by the employee.

Retention:  10 years after separation

Updated:  October 20, 2016


0474-01-002 | After Action Report

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


0474-10-001 | Alcohol and Tobacco Dealers License Applications

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


0474-10-002 | Alcohol Enforcement Case Reports

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


0474-10-003 | Alcohol Enforcement Citations

Description:  Alcohol Citations and Special Investigations. Alcohol and tobacco tax administration.

Retention:  5 years

Updated:  October 20, 2016


0474-10-004 | Alcohol Enforcement Vehicle Documentation Files

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


0474-07-031 | Annual Ad Valorem True-Up Data

Description:  Records of annual ad valorem true-up from TAVT revenue.

Retention:  Permanent

Updated:  October 20, 2016


0474-06-001 | Annual Income Tax Withholding Tax Statement Files (G-2 Files)

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


0474-04-001A and 0474-04-001B | Annual Intangible Tax Digests Files

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


0474-01-003 | Asset Forfeitures

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


0474-03-012 | Audit Trail Logs

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


0474-01-004 | Background Investigation Files (Not Hired)

Description:  Background packets: polygraph videos; polygraph results; polygraph booklet(s) of individuals not hired.

Retention:  5 years

Updated:  October 20, 2016


0474-01-005 | Background Investigation Files (Not Hired) Background Check Materials

Description:  Credit report checks; GCIC/NCIC criminal history checks; Driving record checks.

Retention:  Retain until final decision.

Updated:  October 20, 2016


0474-01-006 | Background Investigations - Employees

Description:  Copies of fingerprint cards and criminal background checks of new employees.

Retention:  7 years

Updated:  October 20, 2016


0474-01-007 | Background Investigations - Terminated Employees

Description:  Criminal Background Checks of terminated employees.

Retention:  2 years after separation

Updated:  October 20, 2016


0474-07-020 | Backout Records

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


0474-05-001 | Bank and Revenue Ledger Card Files (Revenue Collection Journals)

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


0474-07-019 | Batch Job Statistics

Description:  Records indicating durations of GRATIS batch jobs. (These are normally submitted by the county.)

Retention:  3 years

Updated:  October 20, 2016


0474-10-005 | Brewery and Wholesaler Malt Beverage License Files

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


0474-10-006 | Cigar and Cigarette Over-the-Counter Application Posting

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


0474-10-007 | Cigar and Cigarette Wholesaler Monthly Sales Reports

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


0474-10-008 | Cigarette and Liquor Stamp Sales, Purchases, and Inventory Ledgers

Description:  Recording the purchase and sale of cigarette stamps and liquor stamps.

Retention:  4 years

Updated:  October 20, 2016


0474-10-009 | Cigarette Revenue Stamp Daily Sales Report File

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


0474-08-001 | Cleared FIFA Files

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


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

Vital Record:  FALSE

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

Vital Record:  FALSE

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

Vital Record:  FALSE

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

Vital Record:  FALSE

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

Vital Record:  FALSE

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

Vital Record:  FALSE

Updated:  October 20, 2016


0474-07-017 | Dealer Tags

Description:  Inactive dealer tags.

Retention:  5 years after inactive

Updated:  October 20, 2016


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


0474-09-09-009 | Income Tax Refund Check Files

Description:  Documents relating to refunding of overpayment of withholding income tax.

Retention:  5 years

Vital Record:  FALSE

Updated:  October 20, 2016


0474-09-010 | Individual Estimated Tax Files

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


0474-09-011 | Individual Income Tax Returns; Corporate Sub-Chapter S Income Tax Returns; Partnership Income Tax Re

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


0474-07-008 | Insurance Errors

Description:  Insurance records that were submitted in error.

Retention:  1 year

Updated:  October 20, 2016


0474-02-018 | Intangible Recording Tax Claim for Refund

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


0474-02-019 | Intangible Recording Tax Protest

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


0474-04-006 | Intangible Recording Tax Reports (Form PTR 1), Protest and Claim for Refund (Form PTR 4)

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


0474-03-011 | Internal Inspections

Description:  Internal Inspections: record keeping, secure storage, disposal, limited access, computer systems security, POA&M.

Retention:  3 years

Updated:  October 20, 2016


0474-01-020 | Internal Investigations Files

Description:  Records used to investigate complaints/policy violations against employees.

Retention:  50 years after settlement of case

Updated:  October 20, 2016


0474-01-021 | Internal Investigations Files, Closed Unfounded

Description:  Records used to investigate complaints/policy violations against employees.

Retention:  1 year after investigation

Updated:  October 20, 2016


0474-07-007 | Invalid Insurance Records

Description:  Insurance records for vehicles that do not exist in the DRIVES System.

Retention:  6 months

Updated:  October 20, 2016


0474-07-001 | IRP Files

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


0474-01-022 | K-9 Records

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


0474-02-006 | Legal Reference (External), Research, Drafts, and Surveys

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


0474-02-007 | Legislative Analysis

Description:  Analysis of bills filed in the General Assembly.

Retention:  10 years

Updated:  October 20, 2016


0474-01-023 | Legislative Updates

Description:  Annual report of Legislative Updates that affects DOR-OSI.

Retention:  Retain for useful life.

Updated:  October 20, 2016


0474-07-032 | Lender Query Statistics

Description:  Records of vehicle inquiries made by lenders and dealers.

Retention:  5 years

Updated:  October 20, 2016


0474-02-008 | Letter Ruling Redaction Acknowledgement

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


0474-02-009 | Letter Ruling Requests

Description:  A request for a written statement from the Department regarding a presented set of facts.

Retention:  10 years

Updated:  October 20, 2016


0474-02-010 | Letter Rulings

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


0474-10-011 | Liquor Stamp Serial Number Register

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


0474-01-024 | Lost, Stolen, Damaged, or Destroyed Property

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


0474-01-025 | Miscellaneous Intelligence Investigation

Description:  Reference Files. Records gathered by request of third party. Does not substantiate an official case opening.

Retention:  3 years

Updated:  October 20, 2016


0474-07-023 | Monitored ETR Events

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


0474-07-021 | Monitored Insurance Inquiries

Description:  Records of insurance inquiries. (These insurance inquiries are normally performed by law enforcement.)

Retention:  1 year

Updated:  October 20, 2016


0474-07-022 | Monitored User Events

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


0474-10-012 | Monthly Reports of Dealers in Alcohol & Tobacco Products

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


0474-09-012 | Motor Carrier Application Files

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


0474-09-013 | Motor Carriers and Highway Use Quarterly Report File

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


0474-09-014 | Motor Carriers Citation and Late Filing File

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


0474-09-015 | Motor Fuel 2% Retailer’s Refund File

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


0474-09-016 | Motor Fuel Agriculture Refund Files

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


0474-09-017 | Motor Fuel Distributor & Motor Carrier Requisition Lists, Bond Files, and Related Correspondence

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


0474-09-018 | Motor Fuel Distributor’s Activities Data Process File

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


0474-09-019 | Motor Fuel Distributor’s Activity Files

Description:  Documents relating to receipt and disposition of all motor fuels in Georgia.

Retention:  7 years

Vital Record:  FALSE

Updated:  October 20, 2016


0474-09-020 | Motor Fuel Distributor’s License Cancellation Files

Description:  Documents relating to cancellations of a license to distribute motor fuels.

Retention:  7 years

Vital Record:  FALSE

Updated:  October 20, 2016


0474-09-021 | Motor Fuel Report by Pipeline Companies and other State Reports

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


0474-09-022 | Motor Fuel Watercraft Refund Files

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


0474-07-004 | Motor Vehicle Registration Data

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


0474-07-002 | Motor Vehicle Title Application Files

Description:  Documents relating to the listing of all individuals who have an assigned license plate and title number. Included are 4 x 6 sheets of microfiche furnishing individuals name city of residence, year and make of car, lien number if applicable), license plate number, and title number. File is arranged alphabetically by name of individual who has been assigned the license plate and title number. GRATIS Images in DMS. Title Application Data will be retained in DRIVES for 10 years.

Retention:  10 years

Updated:  October 20, 2016


0474-07-003 | Motor Vehicle Title Surrender Files

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


0474-01-026 | National Crime Information Center/Georgia Crime Information Center Record Book

Description:  Record of NCIC/GCIC usage.

Retention:  5 years

Updated:  October 20, 2016


0474-07-033 | Non Rebuilder Information

Description:  Records of customers who have received rebuilt titles but do not have a rebuilders license.

Retention:  2 years

Updated:  October 20, 2016


0474-02-011 | Offer in Compromise (OIC) Files and Reconsiderations

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


0474-07-036 | One Time Address Information for Titles

Description:  One time address information used to mail titles.

Retention:  1 year after the title has been printed.

Updated:  October 20, 2016


0474-01-027 | Outside Employment Requests

Description:  Requests for outside Employment.

Retention:  Retain until Employee separates from Department.

Updated:  October 20, 2016


0474-07-018 | Parking Permits for Disabled Persons

Description:  Inactive parking permits and parking permit inventory.

Retention:  6 years

Updated:  October 20, 2016


0474-09-023 | Partnership Income Tax Return Files

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


0474-07-024C | Pending Insurance Suspension & Insurance Suspension Letters Corr - Pending Suspension & Suspension

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


0474-07-024B | Pending Insurance Suspension & Insurance Suspension Letters Corr - Pending Suspension Ltrs Not Close

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


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

Vital Record:  FALSE

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

Vital Record:  FALSE

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

Vital Record:  FALSE

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

Vital Record:  FALSE

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

Vital Record:  FALSE

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

Vital Record:  FALSE

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


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

Vital Record:  FALSE

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

Vital Record:  FALSE

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

Vital Record:  FALSE

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.

Vital Record:  FALSE

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


0474-03-009 | Visitor Access Logs

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


0474-10-017 | Wholesale Dealer Beer Price

Description:  (ATT-38) Beer pricing posting.

Retention:  2 years

Updated:  October 20, 2016


0474-10-018 | Wholesale Distributor’s Liquor Master Price List

Description:  (ATT-10) Master Price Listing.

Retention:  2 years

Updated:  October 20, 2016


0474-01-032 | Witness Statement

Description:  Statements given by witnesses.

Retention:  7 years

Updated:  October 20, 2016


Georgia Archives, 5800 Jonesboro Road, Morrow, GA  30260
www.georgiaarchives.org