Guide to Business Records Retention Requirements

O.C.G.A. Title 2 -- AGRICULTURE

AGRICULTURAL COMMODITIES COMMISSIONS GENERALLY
APPLES
CANOLA
COTTON
DEALERS IN AGRICULTURAL PRODUCTS
EGGS
GRAIN DEALERS
PEACHES
PEANUTS, AGRICULTURAL COMMODITY COMMISSION FOR
PECANS
PESTICIDES, CONTROL OF
PESTICIDES, USE AND APPLICATION OF
PLANT NURSERIES
SEEDS, SALES AND TRANSPORTATION OF
SOIL AMENDMENTS
SOYBEANS
SWEET POTATOES
TOBACCO

Agricultural Commodity Commissions Generally

Citation: O.C.G.A. Section 2-8-29 Maintenance and Inspection of Books and Records and Provision of Information.
Regulating Agency: Commissioner of Agriculture.
Requirement: To maintain books and records reflecting operations under a marketing order.
Persons Affected: All processors or distributors subject to the provisions of any marketing order issued pursuant to the "Agricultural Commodities Commissions Generally" Article.
Retention Period: Not stated.

Apples

Citation: Rule 49-1-.14 Marketing Order for Apples--Records.
Regulating Agency: Commissioner of Agriculture.
Requirement: To keep adequate records to reflect the true amount of apples produced, sold, or purchased.
Persons Affected: All commercial producers and handlers of apples. [NOTE: For purposes of this records requirement, Rule 49-1-.08 defines a commercial producer as "a producer with an acreage of five (5) or more acres in" the State of Georgia or with "five hundred (500) or more trees who produces apples for sale within or without the State."]
Retention Period: Not stated.
Related Code Sections: O.C.G.A. Section 2-8-29.

Canola

Citation: Rule 94-1-.14 Records to be Kept.
Regulating Agency: Commissioner of Agriculture.
Requirement: To keep adequate records that show the true amount of canola produced, sold, or purchased.
Persons Affected: All producers of canola, including canola produced as seed and other types of oil seed rape for sale within and without this state.
Retention Period: Not stated.
Related Code Sections: O.C.G.A. 2-8-1.

Cotton

Citation: Rule 149-1-.14 Marketing Order for Cotton--Records.
Regulating Agency: Commissioner of Agriculture.
Requirement: To keep adequate records to reflect the true amount of cotton ginned and processed.
Persons Affected: All producers of cotton in Georgia who produce cotton for sale within or without Georgia and cotton handlers.
Retention Period: Not stated.
Related Code Sections: O.C.G.A. Section 2-8-1 and the sections following (the Georgia Agricultural Commodities Promotion Act).

Dealers in Agricultural Products

Citation: O.C.G.A. Section 2-9-9 Consignment records; settlement with producer.
Regulating Agency: Commissioner of Agriculture.
Requirement: To make and preserve a record of the receipt of agricultural products on a consignment basis and the handling and disposing of the same, specifying: (1) the name and address of the producer consigning such agricultural products; (2) the date of receipt; (3) the kind and quality of such products; (4) the amount of goods sold; (5) the name and address of the purchaser (provided that where sales total less than $5.00 in value, such sales may be made to the order of "cash"); (6) the selling price; and (7) the items of expenses connected therewith.
Persons Affected: Every dealer in agricultural products. NOTE: O.C.G.A. Section 2-9-15 provides that Article 1 of Chapter 9 of Title 2 (the article which deals with dealers in agricultural products) does not apply to (1) farmers in the sale of agricultural products grown or produced by themselves; (2) persons who buy for cash, paying at the time of purchase in United States currency, certified check, cashier's check, or the equivalent; or (3) holders of food sales establishment licenses issued pursuant to Article 2 of Chapter 2 of Title 26, the "Georgia Food Act," who conduct no business at the wholesale level and who have fewer than ten employees.
Retention Period: At least one year.

Eggs

Citation: Rule 179-1-.14 Marketing Order for Eggs--Records.
Regulating Agency: Commissioner of Agriculture.
Requirement: To keep adequate records to reflect the true amount of eggs produced, sold, or purchased.
Persons Affected: All egg handlers and producers of eggs in the State of Georgia, who produce eggs for sale within or without the State, excluding all eggs produced for hatchery purposes that are actually used for hatchery purposes.
Retention Period: Not stated.
Related Code Sections: O.C.G.A. Section 2-8-29.

Grain Dealers

Citation: O.C.G.A. Section 2-9-40 Consignment Records.
Regulating Agency: Commissioner of Agriculture.
Requirement: To make records of consignment grain transactions, specifying (1) name and address of consigning producer, (2) date of receipt, (3) kind and quantity of the grain, (4) amount sold, (5) name and address of purchaser (sales totally less than $5.00 in value may be made to order of "cash"), (6) selling price, and (7) connected items of expenses.
Persons Affected: Every grain dealer who receives grain products on a consignment basis and who handles and disposes of them.
Retention Period: At least one year.

Citation: Rule 40-25-3-.01 Records.
Regulating Agency: Commissioner of Agriculture.
Requirement: To maintain complete purchase and payable records of producer grain transactions which will reflect, at least: (1) producers name; (2) type of transaction and date; (3) type commodity; (4) weight and quantity; (5) selling price; and (6) scale ticket or invoice document number.
Retention Period: In the event of suspension, revocation, or other termination of a license issued under O.C.G.A. Title 2, Chapter 9, Article 2, records are to be preserved six years or until release in writing by the Commissioner of Agriculture.
Persons Affected: All grain dealers.
Related Code Sections: O.C.G.A. Section 2-9-30 and the sections following.

Peaches

Citation: Rule 469-1-.14 Marketing Order for Peaches--Records.
Regulating Agency: Commissioner of Agriculture.
Requirement: To keep adequate records that show the true amount of peaches produced, sold, or purchased.
Persons Affected: All producers of peaches in the State of Georgia who produce commercially packed and processed peaches for sale within and without the State of Georgia.
Retention Period: Not stated.
Related Code Sections: O.C.G.A. Section 2-8-1 and the sections following.

Peanuts, Agricultural Commodity Commission for

Citation: O.C.G.A. Section 2-8-69 Books and Records of Processors and Distributors.
Regulating Agency: Commissioner of Agriculture.
Requirement: To maintain books and records reflecting operations under a marketing order.
Persons Affected: Any and all processors or distributors subject to the provisions of any marketing order issued pursuant to the "Agricultural Commodity Commission for Peanuts" Article.
Retention Period: Not stated.

Citation: Rule 479-1-.14 Marketing Order for Peanuts--Records.
Regulating Agency: Commissioner of Agriculture.
Requirement: To keep adequate records to reflect the true amount of peanuts produced, sold, or purchased.
Persons Affected: All producers and handlers of peanuts in the State of Georgia who produce peanuts for sale within and without the State of Georgia.
Retention Period: Not stated.
Related Code Sections: O.C.G.A. Section 2-8-1 and the sections following.

Pecans

Citation: Rule 40-7-7-.18 Identification and Labeling by Processor and Wholesaler.
Regulating Agency: Commissioner of Agriculture.
Requirement: To maintain an invoice record of each sale and purchase of pecans, indicating the proper identification and labeling and the proper United States or Georgia grade or classification.
Persons Affected: Processors or wholesalers offering for sale or selling pecans in Georgia.
Related Code Sections: O.C.G.A. Section 2-14-60 and the sections following.
Retention Period: A period of one year.

Pesticides, Control of

Citation: O.C.G.A. Section 2-7-61 Records To Be Kept; Access by the Commissioner; Confidentiality.
Regulating Agency: Commissioner of Agriculture.
Requirement: To keep accurate records of (1) the delivery, movement, or holding of any pesticide or device, including the quantity thereof; (2) the date of shipment and receipt; (3) the name of consignor and consignee; and (4) any other information necessary for the enforcement of the "Control of Pesticides" Article, as prescribed by the Commissioner of Agriculture.
Persons Affected: Any person issued a license, permit, or registration under the "Control of Pesticides" Article.
Retention Period: Not stated, but see Rule 40-11-12-.02.

Citation: Rule 40-11-12-.02 Records.
Regulating Agency: Commissioner of Agriculture.
Requirement: To maintain records of sales of all restricted use pesticides or pesticides with State restricted uses, including (1) name of certified private or commercial applicator by whom purchased, (2) certified applicator's State Certification or license number, (3) date of purchase, (4) brand name or trade name of restricted use pesticide or pesticide with State restricted use purchased, and (5) quantity purchased.
Persons Affected: Every Restricted Use Pesticide Dealer.
Retention Period: Two years.
Related Code Section: O.C.G.A. Section 2-7-61.

Pesticides, Use and Application of--The Georgia Pesticide Use and Application Act of 1976

Citation: O.C.G.A. Section 2-7-104 Records to be Kept; Inspection Thereof.
Regulating Agency: Commissioner of Agriculture.
Requirement: To maintain records with respect to applications of pesticides.
Persons Affected: Licensed pesticide contractors and licensed certified commercial applicators who are not employed by or otherwise acting for a licensed pesticide contractor.
Retention Period: Not stated, but see Rules 40-21-5-.01 and 40-21-5-.03.

Citation: Rule 40-21-5-.01 Persons Required to Keep Records.
Regulating Agency: Commissioner of Agriculture.
Requirement: To maintain true and accurate records of all pesticide applications performed as a part of business operations. (Content of records specified in Rule 40-21-5-.02.)
Persons Affected: Every licensed pesticide contractor and every licensed commercial pesticide applicator not employed by a licensed pesticide contractor.
Retention Period: Two years (Rule 40-21-5-.03).
Related Code Section: O.C.G.A. Section 2-7-104.

Plant Nurseries

Citation: Rule 40-4-9-.07 Records Required.
Regulating Agency: Commissioner of Agriculture.
Requirement: To maintain records showing the source and date of purchase of all Plant Material which has been received during the past twelve (12) months.
Persons Affected: Every Nursery Grower and Nursery Dealer.
Retention Period: Twelve months.
Related Code Section: O.C.G.A. Section 2-7-14.

Seeds, Sale and Transportation of

Citation: O.C.G.A. Section 2-11-24 Records and Samples to be Kept.
Regulating Agency: Commissioner of Agriculture.
Requirement: To keep complete records of each lot of agricultural or vegetable seed handled and to keep a file sample of each lot of seed after final disposition of such lot.
Persons Affected: Each person whose name or approved code number or other approved designation appears on a label as handling seeds subject to the Georgia Seed Law (O.C.G.A. Section 2-11-20 and the sections following).
Retention Period: For records, two years; for file samples, one year.

Soil Amendments

Citation: O.C.G.A. Section 2-12-75 Semiannual reports to be filed; failure to file or false filing as ground for registration revocation.
Regulating Agency: Commissioner of Agriculture.
Requirement: To keep accurate records of sales of soil amendments.
Persons Affected: Any person who registers a soil amendment under the Georgia Soil Amendment Act of 1976 [O.C.G.A. Title 2, Chapter 12, Article 3.].
Retention Period: Not stated.

Soybeans

Citation: Rule 606-1-.14 Marketing Order for Soybeans--Records.
Regulating Agency: Commissioner of Agriculture.
Requirement: To keep adequate records to reflect the true amount of soybeans produced, sold, or purchased.
Persons Affected: All producers and handlers of soybeans who produce soybeans for sale within and without the State of Georgia.
Retention Period: Not stated.
Related Code Sections: O.C.G.A. Section 2-8-1 and the sections following.

Sweet Potatoes

Citation: Rule 669-1-.14 Marketing Order for Sweet Potatoes--Records.
Regulating Agency: Commissioner of Agriculture.
Requirement: To keep accurate records to reflect the true amount of sweet potatoes produced, sold, or purchased.
Persons Affected: All commercial producers and handlers of sweet potatoes. [NOTE: The rule defines a "commercial producer" as "a producer with an acreage of five (5) or more acres who produces sweet potatoes for sale within and without the State" of Georgia.]
Retention Period: Not stated.
Related Code Sections: O.C.G.A. Section 2-8-1 and the sections following.

Tobacco

Citation: Rule 679-1-.14 Marketing Order for Tobacco--Records. Amended.
Regulating Agency: Commissioner of Agriculture.
Requirement: To keep adequate records to reflect the true amount of flue-cured tobacco produced, sold, or purchased.
Persons Affected: All producers and handlers of flue-cured tobacco in the State of Georgia who produce flue-cured tobacco for sale within and without the State of Georgia.
Retention Period: Not stated.
Related Code Sections: O.C.G.A. Section 2-8-1 and the sections following.

Citation: Rule 40-7-16-.08 Business Records.
Regulating Agency: Commissioner of Agriculture.
Requirement: To retain those records which indicate the origin of any onions produced, packaged, processed, distributed, or sold as Vidalia onions.
Persons Affected: All persons producing, packaging, processing, distributing, or selling onions as Vidalia onions.
Retention Period: A period of four years.
Related Code Sections: O.C.G.A. Section 2-14-130.

Citation: Rule 40-7-16-.12 Certified Controlled Atmosphere Storage.
Regulating Agency: Commissioner of Agriculture.
Requirement: To maintain records for each storage cycle, containing (but not limited to): (1) the name of the storer; (2) the producer's name and address (if other than the storer); (3) the location of the storage facility; (4) a diagram of the facility relating to controlled atmosphere storage units; (5) the date of inspection by the Department of Agriculture; (6) the date the Vidalia onions entered storage; (7) the volume of Vidalia onions stored by weight, bushel count, or bin count; (8) the date the onions are to be removed; (9) the volume of onions removed from storage by weight or bushel county; (10) copies of invoices from the sale of stored onions; and (11) the seal numbers used to seal the storage facility.
Persons Affected: Any person involved in the production, packaging, holding, storage, distribution, and sales of Vidalia onions who desires to stores, by such means, Vidalia onions for the purpose of introduction into commerce following September 15th of the year in which the onions were produced.
Retention Period: A period of two (2) years.
Related Code Sections: O.C.G.A. Section 2-14-130.

Citation: Rule 40-7-16-.13 Containers.
Regulating Agency: Commissioner of Agriculture.
Requirement: (1) To maintain records indicating the quantity of Vidalia onion containers produced and the persons to whom sold or shipped; and (2) to maintain records indicating the number of Vidalia onion containers purchased and disposition or use of those containers.
Persons Affected: With respect to (1) above, manufacturers of Vidalia onion containers. With respect to (2) above, each person who produces or packages onions as Vidalia onions.
Retention Period: A period of four years.
Related Code Sections: O.C.G.A. Section 2-14-130.