Taxpayer Bill of Rights

TAXPAYER BILL OF RIGHTS The mission of the Department of Revenue is to administer the tax laws of the State of Georgia fairly and efficiently in order to promote public confidence and compliance while providing excellent customer service. As a Georgia taxpayer, you have the right to expect the Department to honor its mission and to uphold your rights every time you interact with the Department. This includes fair and courteous treatment in all dealings with the Department, prompt and accurate responses to all questions and requests for tax assistance, and fair and timely hearings on disputes of any tax liability as provided for by law. The following is a summary of your rights and the Department’s responsibilities to you as a Georgia taxpayer.

RIGHTS OF A TAXPAYER Privacy. You have the right to privacy with regard to information you provide pertaining to returns, reports, or the affairs of your business, except under certain circumstances. See O.C.G.A. §§ 48- 2-15 and 48-7-60. Assistance. You have the right to prompt and accurate responses from the Department to questions and requests for tax assistance. Explanation. You have the right to a clear explanation of: • The basis of any audit activities performed; • The basis of an assessment of additional taxes, interest and penalties, or the denial or decrease of any refund or credit claim; • The basis of any Department enforcement or collection activities; • The procedure for protesting a Proposed Assessment or Refund Denial; and • The procedure for appealing an Official Assessment and Demand for Payment, Refund Denial, or State Tax Execution. Dispute. You have the right to dispute an adverse decision of the Department as further detailed below. Representation. You have the right to representation by your authorized agent, who may be an attorney, accountant, or other person with a properly completed Power of Attorney, in any hearing or conference with the Department. A Power of Attorney form can be found by entering “Power of Attorney” in the search box on the Department’s website at https://dor.georgia.gov.

OBLIGATIONS OF THE GEORGIA DEPARTMENT OF REVENUE The Department is obligated to: • Perform audits and conduct conferences with you at reasonable times and places; • Furnish copies of the Department’s audit documents that explain the basis for an assessment; • Resolve tax controversies fairly and equitably at the administrative level whenever possible; and • Estimate your tax liability and issue an assessment based on the best information available if you have failed to maintain suitable records to determine the amount of tax due or to support the accuracy of a return.

REQUESTING A TAX REFUND • You may file a claim for an income tax refund within three years after the later of: (1) the date the taxes were paid, or (2) the due date for filing the tax return, including any applicable extensions. • You may file a claim for a refund of taxes other than income tax within three years after the date the taxes were paid. • The claim must be in writing and include a summary statement of the grounds upon which you rely and identification of the transactions that form the basis of the refund being claimed. Forms to file a refund claim are available on the Department’s website at https://dor.georgia.gov/documents/forms.