Fill a Valid Georgia Att 21 Template

1. Incorrect Information on Distributor Name: Ensure the name of the distributor is accurate. A common mistake is misspelling or using a different name than what is registered with the state.

2. Missing Surety Information: The surety's name and location must be filled out completely. Leaving this section blank or incomplete can lead to delays in processing.

3. Improper Amount Entry: When entering the bond amount, both the written and numeric amounts must match. Discrepancies between these two can cause the form to be rejected.

4. Failure to Attach Required Documents: A certified copy of the authority or power to bind the surety must be attached. Not including this document can invalidate the bond.

What is the Georgia ATT 21 form?

The Georgia ATT 21 form, also known as the Tobacco Distributors Tax Stamp Bond, is a document required by the Georgia Department of Revenue. It serves as a financial guarantee that licensed wholesale tobacco distributors will pay for all tobacco tax stamps purchased during a fiscal year. The bond ensures compliance with state regulations regarding tobacco distribution and taxation.

Who needs to complete the ATT 21 form?

This form must be completed by licensed wholesale tobacco distributors operating in Georgia. If you are a distributor of tobacco products and are responsible for purchasing tax stamps, you are required to submit this bond to the Georgia Department of Revenue.

What information is required on the ATT 21 form?

The form requires specific information, including the name of the distributor, the location of the distributor, the name of the surety company, and the bond amount. Additionally, the form must be signed by an authorized representative of the surety company, and a certified copy of the authority to bind the surety must be attached.

How much is the bond amount for the ATT 21 form?

The bond amount must be specified in the form and is determined by the total expected purchases of tobacco tax stamps during the fiscal year. It is essential to ensure that the amount reflects a sufficient guarantee for the tax obligations incurred by the distributor.

What happens if the distributor fails to pay for the tax stamps?

If the distributor does not pay for the tobacco tax stamps when due, the bond remains in effect. The surety will be liable for the payment of any unpaid amounts, up to the bond limit. This ensures that the state can recover taxes owed, even if the distributor defaults.

Can the surety cancel the bond?

Yes, the surety can cancel the bond by providing written notice to both the Georgia Revenue Commissioner and the principal distributor. This cancellation will take effect sixty days after the notice is received. However, the surety remains liable for any obligations incurred before the cancellation date.

What is the purpose of the bond?

The primary purpose of the ATT 21 bond is to protect the state of Georgia from potential revenue loss due to unpaid tobacco taxes. It ensures that licensed distributors fulfill their financial obligations related to the purchase of tobacco tax stamps, which are essential for legal distribution of tobacco products.

Is there a specific format for submitting the ATT 21 form?

The ATT 21 form must be completed accurately and submitted in the prescribed format. It should include all required signatures and supporting documentation, such as the certified copy of authority from the surety company. It is advisable to review the form carefully to ensure compliance with all requirements before submission.

Where should the completed ATT 21 form be sent?

The completed ATT 21 form should be submitted to the Georgia Department of Revenue, specifically to the Alcohol & Tobacco Division, Audit and Regulatory Section. The mailing address is 1800 Century Center Blvd. N.E., P.O. Box 49728, Atlanta, Georgia 30359. Ensure that all documents are sent securely to avoid delays.

What should I do if I have more questions about the ATT 21 form?

If you have further questions or need assistance regarding the ATT 21 form, you can contact the Georgia Department of Revenue directly. They can be reached by telephone at (404) 417-4870 or via fax at (404) 417-4871. Their staff can provide guidance and clarify any uncertainties you may have.

When filling out and using the Georgia ATT 21 form, consider the following key takeaways:

• Accurate Information: Ensure that all information provided, including the names of the distributor and surety, is accurate and matches official records.
• Payment Guarantee: This bond guarantees full payment for all tobacco tax stamps purchased during the fiscal year, highlighting the importance of timely payments.
• Cancellation Process: The surety can cancel the bond by providing written notice to the Georgia Revenue Commissioner and the principal, with a 60-day notice period before cancellation takes effect.
• Required Documentation: The attorney in fact must attach a certified copy of their authority to bind the surety, ensuring that it is valid at the time of execution.