Georgia Official and Statistical Register 1983-84 - the Digital Library ...

ates throughout the State. A 1923 Act (Ga. L. 1923, p. 39)levied a cigarette and cigar tax and charged the ComptrollerGeneral with administering the Act.The Department of Revenue, headed by a Commissioner ofRevenue, was established in 1923 (Ga. L. 1923 Ex. Session, p.13) to investigate and collect delinquent taxes of every kind.The Income Tax Act of 1931 (Ga. L. 1931 Ex. Session, p. 24),provided for the State Tax Commissioner to enforce the provisions of the Act. Later that year, during the regular session ofthe General Assembly, the offices of State Tax Commissionerand Commissioner of Revenue were abolished, with all of theirpowers and duties transferred to the newly formed StateRevenue Commission (Ga. L. 1931, p. 31). Additional responsibilities assigned to the Commission included those previouslyvested with the Secretary of State in relation to motor vehicles,motorcycles, and chauffeurs. The Comptroller General wasrelieved of all duties relating to matters of taxation. The StateRevenue Commission consisted of the Comptroller Generaland two Commissioners appointed by the Governor withadvice and consent of the Senate (Ga. L. 1931, p. 31). A 1938Act (Ga. L. 1937/1938, Ex. Session, p. 77) abolished theRevenue Commission and transferred all its functions to a newDepartment of Revenue, headed by a State Revenue Commissioner. The Department was authorized to perform all dutiesrelating to taxation and licensing (except professional andoccupational licensing) previously vested in any state or administrative office. In 1972 the Executive Reorganization Acttransferred motor fuel testing and pump calibration functionsas well as the State Oil chemist and functions to the Department of Agriculture; motor vehicle tag inspection and motorcarrier permit inspections were transferred to the Departmentof Transportation. Another 1972 Act (Ga. L. 1972, p. 1120)designated the Board established by Act 223 in 1953 as the StateBoard of Equalization; and for administrative purposes attachedit to the Department of Revenue.Marcus E. Collins, Pelham. Commissioner, Dept. of Revenue, Sept.1, 1983-date. Born Jan. 25, 1927 inDougherty Co., Ga. GraduatedPelham High School. Democrat.Baptist. US Army-WW II. Mbr.,House of Rep., 1965-66; 1967-68;1969-70; 1971-72; 1973-74; 1975-76; 1977-78; 1979-80; 1981-82; Jan.1983-Sept. 1983, resigned. Wife,former Elizabeth Ann Griffin, 6children.William E. Strickland, Atlanta. Commissioner, Dept. ofRevenue, 1977-1983, resigned.Jack W. Motion, Deputy CommissionerT. Terry Jackson, Deputy Commissioner, Tax Policy andLegal AffairsAdministrative Division — H. Randall Jones, DeputyCommissioner. Provides support services, such as special investigations, accounting services, personnel and training, fiscaloperations, research and planning, public information, internalaudit and management review for the Department.Internal Administration — Robert L. Wilkes, Director.Provides support services, such as centralized processing,cashiering and accounting, procurement, records management.supplies, and mail sorting and distribution of all Divisions ofthe Department.Central Audit — Ben McLaughlin. Director. With its staff ofprofessional tax specialists, conducts statewide and nationwideincome, sales, motor fuel and alcohol tax audits.Field Services — John S. Smith, Director. Provides information and assistance to taxpayers; examines taxpayer registrations, ensures compliance with filing deadlines, and collectsall delinquent accounts. The Alcohol and Tobacco Tax Unit ofthe Division enforces all laws and regulations pertaining to themanufacture, procession, transportation and sale of alcoholicbeverages within the State. Additionally, the Unit issuesi:censes for the sale of distilled spirits, malt beverage, wine,^igars, and cigarettes. The Unit has the responsibility of enforcing the Motor Fuel Tax Laws.Income Tax Division — John Carter, Director. Administersthe Income Tax laws, maintains liaison with the legislativebranch of State government, issues regulations pertaining toIncome Tax and manages all taxpayer protests and hearings.Motor Vehicle Division — Clint Moye, Director. Issueslicense tags and certificates of title; records liens and securityinformation on all vehicles registered in the State; and providesinformation on all vehicles to local and state enforcementagencies.Property Tax — C. Hart Pearson, Director. Administers alllaws and regulations pertaining to property tax. The Division ischarged with the overall supervision of the ad volorem tax,including approval of all county tax digests; assessment of allpublic utility property; and preparation of the assessment manual for motor vehicle property. Administration of county property revaluation programs, the Unclaimed Property Act, andthe Intangible Tax and Real Estate Transfer Tax are among itsresponsibilities.Sales and Use Tax — Chandler Hewell, Director. Separately accounts for the three percent sales and use tax on motorfuel purchases; and administers and collects the local optionsales tax for participating counties and cities, and the rapidtransit sales tax for DeKalb and Fulton Counties. The Salesand Use Tax Division also includes the Motor Fuel Tax Unitwhich administers all laws pertaining to motor fuel tax, motorcarrier fuel tax and highway use tax. The Division also licensesmotor fuel distributors and issues permits to motor carriers.Additionally, the Unit issues regulations and administers protests and hearings relating to motor fuel tax laws.GEORGIA STUDENT FINANCE COMMISSIONThe Georgia Student Finance Commission is the successorto the State Scholarship Commission. The Commission is thestate budget unit for two agencies, the Georgia Higher Education Assistance Corporation (created by an Act approvedMarch 12, 1965, Ga. L. 1965. p. 217) and the Georgia StudentFinance Authority (Ga. L. 1969, p. 683). The Corporation andthe Authority are public non-profit corporations created toadminister programs of student financial assistance for Georgiaresidents who are pursuing education beyond the high schoollevel.Student assistance programs administered by the GeorgiaStudent Finance authority include:54