Rule 616-1-3-.08 - Service(a) Petitions filed with the Tax Tribunal must be served on the Commissioner and the Attorney General, and a certificate of service of such petition shall be attached to the petition filed with the Tax Tribunal. Service of a petition shall be accomplished by certified mail or statutory overnight delivery. In the case of a refund action pursuant to Code Sections 48-6-7 or 48-6-76, the petition shall also be served on the clerk of the superior court or collecting officer who is made a party to the action.(b) Service of all other documents filed with the Tax Tribunal shall be governed by Code Section 50-13A-18.(c) Documents, including motions and requests, may not be embedded in an email. Any filing by email must be done by attachment to the email, in either Word or Pdf format and served in accordance with this Rule 616-1-3-.08.Ga. Comp. R. & Regs. R. 616-1-3-.08
O.C.G.A. §§ 50-13A-10, 50-13A-18.
Original Rule entitled "Service" adopted. F. Mar. 4, 2015; eff. Mar. 24, 2015.