Title 50

(a) 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 consul…

(a) 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 interpre…

(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 all final judgments and interlocutory orders in writing, as appropriate, including therein a concise statement of the facts found …

(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 claims division. (c) Within 90 days of filing a petition pursuant to Code Section 50-13A-9, a taxpayer may elect to have the small claims divisi…

(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 judgment of the tribunal, except for judgments of the small claims division, to the reviewing court. Proceedings for judicial review shall be …

(a) 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. (b) Any pleading, motion, response, st…

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.

(a) 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. (b)(1) The tribunal shall determine by interlocutory order the party at fa…

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: (1) Improve the utiliza…

Administrative procedure. Demand for hearing by aggrieved taxpayer. Department of revenue to hold hearing, §50-13-12. Housing and finance authority. Exemption from taxation, §50-26-9. Lotteries. Prize proceeds. State income tax, §50-27-24. Meetings. Open and public meetings. Provi…

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 …

(a) 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…

(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 the powers of the tribunal in all matters, causes, or proceedings assigned to him or her. (b) Initial tribunal judges shall be appointed…

(a) 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 …

(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 in which the commissioner has an office. (b) The tribunal may, but shall not be required to, conduct hearings at its principal location…

(a) 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 …

(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, 48-3-1, 48-5-519, 48-6-7, and 48-6-76 and subparagraph (d)(2)(C) of Code Section 48-7-31. The tribunal shall have jurisdiction over actions f…