Rule 616-1-3-.11 - Standard of Review(a) All proceedings before the Tax Tribunal shall be de novo in nature, and the evidence on the issues in a hearing or trial shall not be limited to the evidence presented to or considered by the Department prior to the Department's decision.(b) Unless otherwise provided by law, the standard of proof on all issues in a hearing shall be preponderance of the evidence.(c) Except as otherwise may be provided by law, the burden of proof in all proceedings before the Tax Tribunal shall be upon the petitioner.Ga. Comp. R. & Regs. R. 616-1-3-.11
O.C.G.A. § 50-13-14.
Original Rule entitled "Standard of Review" adopted. F. Mar. 4, 2015; eff. Mar. 24, 2015.