revenue commissioner - doug macginnitie
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GEORGIA DEPARTMENT OF REVENUE
Doug MacGinnitie, Revenue CommissionerNovember 13, 2014
2
Georgia Department of Revenue
State of GeorgiaFY13 Budget $40.2 Billion
49%
29%
23%
State of GeorgiaFY14 Budget $41.3 Billion
State Funds
Federal Funds
Other Funds
$20.2 Billion$11.8 Billion
$9.3 Billion
3
Georgia Department of Revenue
2008 2009 2010 2011 2012 2013 201410000000000
12000000000
14000000000
16000000000
18000000000
20000000000
$17.6
$15.7
$14.4$15.4
$16.1
$17.0
$17.8
Georgia Tax Revenues
4
Georgia Department of Revenue
Income Tax - Individual $8.97 Billion
Sales & Use Tax - Net$5.2 Billion
Income Tax – Corpo-rate
$944 Million
Motor Vehicle Tag & Tilte$1.1B
State Taxes – FY2014
5
Georgia Department of Revenue
Responsibilities
Statewide Tax Administration 4.5 million taxpayers
Alcohol & Tobacco Industry 18,000+ licensees
Regulation
Motor Vehicle 8.6 million registrations
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Georgia Department of Revenue
Number of Employees
• Tax 764• Motor Vehicle 136• Alcohol & Tobacco 71• Admin / Policy 77• Information Tech. 107
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Georgia Department of Revenue
2013 Statistics
IndividualReturns 4,199,449
Refunds 2,922,919
Refund Amount $2.2 Billion
Sales TaxReturns 1,305,481
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Georgia Department of Revenue
2014 Statistics
IndividualReturns 4,227,898
Refunds 2,999,076
Refund Amount $2.2 Billion
Sales TaxReturns 1,091,262
(Through October 24)
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Georgia Department of Revenue
Calls Received by YearYear Tax
2010 755,958
2011 787,685
2012 966,132
2013 791,506
2014 886,060 (through Oct.)
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Georgia Department of Revenue
Customer Service
0
10
20
30
40
50
60
Wait Times2010 - 2014
Avg
. S
pee
d A
nsw
ered
(M
inu
tes)
2010 2011 2012 2013 2014
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Georgia Department of Revenue
Backlogs (through 10/1/14)
1/1/2012 7/1/2012 1/1/2013 7/1/2013 1/1/2014 7/1/2014 -
10,000
20,000
30,000
40,000
50,000
60,000
70,000
Protests/Appeals
NOL
Amended Returns
Unapplied Payments
Nu
mb
er
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Georgia Department of Revenue
Tax Credit Summary (1/1/13-8/19/14)
Credit Type Received Approved Denied % Denied
Emp. Retraining 943 848 95 10.07%
Job Tax 1,087 1,022 65 5.98%
Manuf. Investment 114 88 26 22.81%
Research Tax 430 403 27 6.28%
Low Veh. Emiss. 3,607 190 3,417 94.73%
Zero Veh. Emiss. 3,988 2,797 1,191 29.86%
Film Tax 1,015 989 26 2.56%
QEE 15,482 11,858 3,624 23.41%
Interactive Prod. 33 13 20 60.61%
Others 3,646 1,765 1,181 51.59%
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Georgia Department of Revenue
Payment Plan Summary
April 2012 October 2014
# Plans Receivable # Plans Receivable
Total 5,502 $37,894,798 24,898 $155,319,106
FY 2012* FY 2014
Number of payments received 80,564 294,995
Total Collections $16,502,499 $64,763,254
*Payment plan extensions began in January 2012, prior plans were only 12 month durations.
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Georgia Department of Revenue
Tax Tribunal Cases Filed & Resolved As of June 30, 2014
0
20
40
60
80
100
120
140
160
180
FILED RESOLVED
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Georgia Department of Revenue
Tax Tribunal Cases on Cumulative BasisAs of June 30, 2014
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Georgia Department of Revenue
Fraud StatisticsFiscal Year Number of Blocked Returns Amount Blocked
2006 32,987 $26,900,000
2007 66,700 $42,000,000
2008 15,884 $16,500,000
2009 28,887 $40,000,000
2010 52,077 $41,000,000
2011 109,884 $71,600,000
2012 162,427 $117,000,000
2013 106,949 $53,800,000
2014 58,573 $33,600,000
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Georgia Department of Revenue
Calendar Year Number
2006 2
2007 6
2008 7
2009 3
2010 10
2011 16
2012 8
2013 5
2014 26
Prosecution Statistics
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Georgia Department of Revenue
2014 Tax Law Changes
• Alternative Fuel Vehicles
• Disaster Response / Nexus
• Interactive Entertainment Credit
• Offsets for Local Courts
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Georgia Department of Revenue
2014 Initiatives
• Transfer Pricing Audits
• TAVT Audits
• Reduce Backlogs
• Miscellaneous