§ 50-13A-1. Short Title
This chapter shall be known and may be cited as the “Georgia Tax Tribunal Act of 2012.” History. Code 1981, § 50-13A-1 , enacted by Ga. L. 2012, p. 318, § 15/HB 100.
§ 50-13A-10. Commencement of Actions; Service; Pleadings and Proceedings
Actions may be commenced before the tribunal on and after January 1, 2013. Actions before the tribunal shall be commenced by filing a petition with the tribunal, naming the commissioner as respondent in his or her official capacity, within the time periods prescribed by Code Section 48-2-18, 48-2-35, 48-2-59, 48-6-7, or 48-6-76 or subparagraph (d)(2)(C) […]
§ 50-13A-11. Petition Operates as a Stay; Lifting of Stay
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 stay of any enforcement or collection action by the commissioner with respect to any tax, penalty, interest, or any collection costs that are disputed in the petition until the tribunal decision is […]
§ 50-13A-12. Fees
Upon filing a petition, the petitioner shall pay to the clerk of the tribunal a fee as determined by the rules established by the tribunal. A similar fee shall be paid by other parties making an appearance in the proceeding, except that no fee shall be charged to a government body or government official appearing […]
§ 50-13A-13. Application of Georgia Civil Practice Act; Discovery; Attendance of Witnesses
The provisions of Chapter 11 of Title 9, the “Georgia Civil Practice Act,” governing discovery and depositions shall apply to proceedings before the tribunal; provided, however, that the parties to a proceeding shall make every effort to conduct discovery by informal consultation or communication. Upon motion of a party, the frequency or extent of formal […]
§ 50-13A-14. Conduct of Trials; Evidence; Recordings
Trials in proceedings before the tribunal shall be de novo and without a jury. All questions of law decided by the tribunal, including interpretations of constitutional, statutory, and regulatory provisions, shall be made without any deference to any determination or interpretation, whether written or unwritten, that may have been made on the matter by the […]
§ 50-13A-15. Writing Required for Judgments and Orders; Confidentiality; Application of Stare Decisis; Publication
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 all final judgments and interlocutory orders in writing, as appropriate, including therein a concise statement of the facts found and the conclusions of law reached. The tribunal judge’s final judgment or interlocutory […]
§ 50-13A-16. Small Claims Division Established; Jurisdiction; Representation; Hearings; Finality of Decisions
There is hereby established a small claims division of the tribunal. Judges of the tribunal shall sit as the judges of the small claims division. Within 90 days of filing a petition pursuant to Code Section 50-13A-9, a taxpayer may elect to have the small claims division have jurisdiction over any proceeding with respect to […]
§ 50-13A-17. Procedure and Designation of Appealing Courts
As used in this Code section, the term “reviewing court” means the Superior Court of Fulton County. Any party may appeal a final judgment of the tribunal, except for judgments of the small claims division, to the reviewing court. Proceedings for judicial review shall be instituted by filing a petition with the reviewing court within […]
§ 50-13A-18. Service; Filing
An initial petition shall be served by certified mail or statutory overnight delivery and any other pleading, motion, response, statement, or document permitted or required to be served shall be served by first-class mail or hand delivery. Any pleading, motion, response, statement, or document required by law, rule, or regulation to be received by or […]
§ 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 out the intent and purposes of this chapter. History. Code 1981, § 50-13A-19 , enacted by Ga. L. 2012, p. 318, § 15/HB 100.
§ 50-13A-19.1. Role of Tribunal in Refund Matters From Department of Revenue
The tribunal shall docket the declaratory judgments of the revenue commissioner pursuant to subsection (h) of Code Section 48-2-35 as actions in the tribunal without the filing of a petition for relief. The tribunal shall determine by interlocutory order the party at fault for the delay in finally determining a claim for refund. If the […]
§ 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 disputes between the department and taxpayers in an efficient and cost-effective manner. Such an agency would: Improve the utilization of judicial resources by resolving tax cases in a more streamlined and […]
§ 50-13A-20. Applicability of Provisions
For purposes of the language contained in the Code sections referenced in subsection (b) of this Code section, the term “agency” shall include the tribunal. Only the following provisions of Article 1 of Chapter 13 of this title shall apply to the tribunal and its administration: Code Section 50-13-3, except for paragraph (4) of subsection […]
§ 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 48-1-2. As used in this chapter, the term “tribunal” means the Georgia Tax Tribunal established by Code Section 50-13A-4 which shall be an independent and autonomous division within the Office of […]
§ 50-13A-4. Creation of Tax Tribunal; Seal
There is created within the executive branch of government the Georgia Tax Tribunal. The tribunal shall be assigned for administrative purposes only, as provided in Code Section 50-4-3, to the Department of Administrative Services and shall be funded through appropriations by the General Assembly to the Department of Administrative Services. The tribunal shall have a […]
§ 50-13A-5. Composition of Tribunal; Vacancies and Other Administrative Matters
The tribunal shall consist of at least one full-time administrative law judge. If the tribunal has more than one judge, each shall exercise the powers of the tribunal in all matters, causes, or proceedings assigned to him or her. Initial tribunal judges shall be appointed by the Governor. If, initially, the tribunal has only one […]
§ 50-13A-6. Qualification and Terms of Tribunal Judges; Oath; Role
Each judge of the tribunal shall be a citizen of the United States and, during the period of service, a resident of this state. No person shall be appointed as a tribunal judge unless at the time of appointment the individual is an attorney licensed to practice in this state and has practiced primarily in […]
§ 50-13A-7. Location of Office; Conduct of Hearings at Other Locations
The tribunal’s principal location shall be located in Fulton County, Georgia, and in a building that is separate and apart from any building in which the commissioner has an office. The tribunal may, but shall not be required to, conduct hearings at its principal location in Fulton County. The tribunal may also hold hearings at […]
§ 50-13A-8. Support Personnel for Tribunal
The chief tribunal judge shall appoint a clerk of the tribunal, a court reporter, and such other employees, including staff attorneys and clerical assistants, and make such other expenditures, including expenditures for library, publications, and equipment, as are reasonably necessary to permit the tribunal to execute its functions efficiently; provided, however, that the chief tribunal […]