Georgia Code
Chapter 13A - Tax Tribunals
§ 50-13A-17. Procedure and Designation of Appealing Courts

History. Code 1981, § 50-13A-17 , enacted by Ga. L. 2012, p. 318, § 15/HB 100.
Standard of review. — In a case challenging denial of sales tax refunds, the trial court’s ruling was vacated because while it stated a correct standard of review in decision, it summarily disregarded certain of Georgia Tax Tribunal’s explicit factual findings, which if there was any evidence to support the findings, the contravened deferential legal framework to be applied therefrom. T-Mobile South v. Crittenden, 364 Ga. App. 523 , 875 S.E.2d 524 , 2022 Ga. App. LEXIS 338 (2022).

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