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The Georgia Department of Revenue (GDOR) is the principal tax collection agency in the U.S. state of Georgia. The Department administers tax laws and enforces laws and regulations concerning alcohol and tobacco products in the state. [1] The Georgia Department of Revenue is headquartered in Atlanta, Georgia
There are 6 flat tax rates in Georgia: corporate profit tax, value added tax, excise tax, personal income tax, import tax and property tax. [1] Personal income tax in Georgia are collected at a flat rate of 20% on local-source income. Foreign-source personal income is tax-exempt. [2]
A special-purpose local-option sales tax (SPLOST) is a financing method for funding capital outlay projects in the U.S. state of Georgia.It is an optional 1% sales tax levied by any county for the purpose of funding the building of parks, schools, roads, and other public facilities. [1]
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The Georgia Electronic Insurance Compliance System or GEICS is a database of all motor vehicles and the current liability insurance carried by their drivers in the U.S. state of Georgia. It was created by the Georgia General Assembly (the state legislature ) during the 2002 session, to cut down the rate of uninsured motorists .
Georgia is divided into 49 judicial circuits, each of which has a Superior Court consisting of local judges numbering between two and 19 depending on the circuit population. Under the 1983 Constitution, Georgia also has magistrate courts, probate courts, juvenile courts, state courts; the General Assembly may also authorize municipal courts. [9]