Ga. Comp. R. & Regs. 616-1-3-.02
Current through Rules and Regulations filed through October 29, 2024
This chapter governs the procedure in all actions before the Tax Tribunal and shall be construed to secure the determination of every action of the Tax Tribunal in an efficient and cost effective manner with the goals of achieving a just, speedy and inexpensive resolution. Where in any instance there is no applicable rule of procedure, the Tribunal Judge before whom the matter is pending may prescribe the procedure, giving particular weight to the Civil Practice Act and the Rules of the United States Tax Court to the extent that their provisions are suitably adaptable to the matter at hand.
Ga. Comp. R. & Regs. R. 616-1-3-.02
O.C.G.A. § 50-13A-15(b).