History. Code 1981, § 50-13A-14 , enacted by Ga. L. 2012, p. 318, § 15/HB 100; Ga. L. 2021, p. 120, § 4/SB 185.
The 2021 amendment, effective April 29, 2021, added the second sentence in subsection (a). See Editor’s notes for applicability.
Editor’s notes.
Ga. L. 2021, p. 120, § 5/SB 185, not codified by the General Assembly, provides: “This Act shall become effective upon its approval by the Governor or upon its becoming law without such approval, and shall be applicable to all proceedings commenced before the Georgia Tax Tribunal or a superior court of this state on or after such date.” This Act became effective April 29, 2021.
Structure Georgia Code
§ 50-13A-3. Application of Definitions Within Code Section 48-1-2; “Tribunal” Defined
§ 50-13A-4. Creation of Tax Tribunal; Seal
§ 50-13A-5. Composition of Tribunal; Vacancies and Other Administrative Matters
§ 50-13A-6. Qualification and Terms of Tribunal Judges; Oath; Role
§ 50-13A-7. Location of Office; Conduct of Hearings at Other Locations
§ 50-13A-8. Support Personnel for Tribunal
§ 50-13A-9. Petitions for Relief; Jurisdiction; Bonds
§ 50-13A-10. Commencement of Actions; Service; Pleadings and Proceedings
§ 50-13A-11. Petition Operates as a Stay; Lifting of Stay
§ 50-13A-13. Application of Georgia Civil Practice Act; Discovery; Attendance of Witnesses
§ 50-13A-14. Conduct of Trials; Evidence; Recordings
§ 50-13A-17. Procedure and Designation of Appealing Courts
§ 50-13A-19. Rules of Practice, Procedure, and Forms
§ 50-13A-19.1. Role of Tribunal in Refund Matters From Department of Revenue