Written comments must be sent to: CommissionerGeorgia Department of Revenue1800 Century Blvd N.E.Suite 15300Atlanta, GA 30345-3205Electronic comments must be sent to: regcomments@dor.ga.govPLEASE REFERENCE NOTICE NUMBER AT-2007-1-560-2-2-.61 ON ALL COMMENTS. Again, attached to this email is a response you can send to the Department of Revenue.