Georgia Code, Title 50, Chapter 13a - Tax Tribunals

• § 50-13a-1 - Short Title
  This chapter shall be known and may be cited as the "Georgia Tax Tribunal Act of 2012."
• § 50-13a-2 - Role of Agency
  The General Assembly finds that there is a need for an independent specialized agency separate and apart from the Department of Revenue to resolve...
• § 50-13a-3 - Application of Definitions Within Code Section 48-1-2; "Tribunal" Defined
  Except where the context may otherwise clearly require, all terms used in this chapter shall have the meaning given such term by Code Section...
• § 50-13a-4 - Creation of Tax Tribunal; Seal
  (a) There is created within the executive branch of government the Georgia Tax Tribunal. The tribunal shall be assigned for administrative purposes only, as...
• § 50-13a-5 - Composition of Tribunal; Vacancies and Other Administrative Matters
  (a) The tribunal shall consist of at least one full-time administrative law judge. If the tribunal has more than one judge, each shall exercise...
• § 50-13a-6 - Qualification and Terms of Tribunal Judges; Oath; Role
  (a) Each judge of the tribunal shall be a citizen of the United States and, during the period of service, a resident of this...
• § 50-13a-7 - Location of Office; Conduct of Hearings At Other Locations
  (a) The tribunal's principal location shall be located in Fulton County, Georgia, and in a building that is separate and apart from any building...
• § 50-13a-8 - Support Personnel for Tribunal
  (a) The chief tribunal judge shall appoint a clerk of the tribunal, a court reporter, and such other employees, including staff attorneys and clerical...
• § 50-13a-9 - Petitions for Relief; Jurisdiction; Bonds
  (a) On and after January 1, 2013, any person may petition the tribunal for relief as set forth in Code Sections 48-2-18, 48-2-35, 48-2-59,...
• § 50-13a-10 - Commencement of Actions; Service; Pleadings and Proceedings
  (a) Actions may be commenced before the tribunal on and after January 1, 2013. Actions before the tribunal shall be commenced by filing a...
• § 50-13a-11 - Petition Operates As a Stay; Lifting of Stay
  (a) Except as provided for in Code Section 48-2-51, involving jeopardy assessments, the filing of a petition with the tribunal shall operate as a...
• § 50-13a-12 - Fees
  (a) Upon filing a petition, the petitioner shall pay to the clerk of the tribunal a fee as determined by the rules established by...
• § 50-13a-13 - Application of Georgia Civil Practice Act; Discovery; Attendance of Witnesses
  (a) The provisions of Chapter 11 of Title 9, the "Georgia Civil Practice Act," governing discovery and depositions shall apply to proceedings before the...
• § 50-13a-14 - Conduct of Trials; Evidence; Recordings
  (a) Trials in proceedings before the tribunal shall be de novo and without a jury. Hearings shall be open to the public, but on...
• § 50-13a-15 - Writing Required for Judgments and Orders; Confidentiality; Application of Stare Decisis; Publication
  (a) Except with regard to proceedings in the small claims division of the tribunal pursuant to Code Section 50-13A-16, the tribunal judge shall render...
• § 50-13a-16 - Small Claims Division Established; Jurisdiction; Representation; Hearings; Finality of Decisions
  (a) There is hereby established a small claims division of the tribunal.(b) Judges of the tribunal shall sit as the judges of the small...
• § 50-13a-17 - Procedure and Designation of Appealing Courts
  (a) As used in this Code section, the term "reviewing court" means the Superior Court of Fulton County.(b) Any party may appeal a final...
• § 50-13a-18 - Service; Filing
  (a) An initial petition shall be served by certified mail or statutory overnight delivery and any other pleading, motion, response, statement, or document permitted...
• § 50-13a-19 - Rules of Practice, Procedure, and Forms
  The tribunal shall adopt rules of practice and procedure and adopt all reasonable rules and forms as may be necessary or appropriate to carry...
• § 50-13a-20 - Applicability of Provisions
  (a) For purposes of the language contained in the Code sections referenced in subsection (b) of this Code section, the term "agency" shall include...

Last modified: October 14, 2016