Chapter 13A - GEORGIA TAX TRIBUNAL ACT OF 2012
- Section 50-13A-1 - Short title
- Section 50-13A-2 - Role of agency
- Section 50-13A-3 - Application of definitions within Code Section 48-1-2; "tribunal" defined
- Section 50-13A-4 - Creation of tax tribunal; seal
- Section 50-13A-5 - Composition of tribunal; vacancies and other administrative matters
- Section 50-13A-6 - Qualification and terms of tribunal judges; oath; role
- Section 50-13A-7 - Location of office; conduct of hearings at other locations
- Section 50-13A-8 - Support personnel for tribunal
- Section 50-13A-9 - Petitions for relief; jurisdiction; bonds
- Section 50-13A-10 - Commencement of actions; service; pleadings and proceedings
- Section 50-13A-11 - Petition operates as a stay; lifting of stay
- Section 50-13A-12 - Fees
- Section 50-13A-13 - Application of Georgia Civil Practice Act; discovery; attendance of witnesses
- Section 50-13A-14 - Conduct of trials; evidence; recordings
- Section 50-13A-15 - Writing required for judgments and orders; confidentiality; application of stare decisis; publication
- Section 50-13A-16 - Small claims division established; jurisdiction; representation; hearings; finality of decisions
- Section 50-13A-17 - Procedure and designation of appealing courts
- Section 50-13A-18 - Service; filing
- Section 50-13A-19 - Rules of practice, procedure, and forms
- Section 50-13A-19.1 - Role of tribunal in refund matters from Department of Revenue
- Section 50-13A-20 - Applicability of provisions