Ga. Code § 50-13A-3

Current through 2023-2024 Legislative Session Chapter 709

Section 50-13A-3 - [For Repeal, See Note] Application of definitions within Code Section 48-1-2; "tribunal" defined

Except where the context may otherwise clearly require, all terms used in this chapter shall have the meaning given such term by Code Section 48-1-2. As used in this chapter, the term "tribunal" means the Georgia Tax Tribunal established by Code Section 50-13A-4 which shall be an independent and autonomous division within the Office of State Administrative Hearings operating under the sole direction of the chief tribunal judge.

OCGA § 50-13A-3

Repealed by 2024 Ga. Laws 601,§ 1-1, eff. 7/1/2026 only if an amendment to the Constitution to provide that the Georgia Tax Court shall have state-wide jurisdiction as provided by law and that decisions of such court shall be appealed to the Court of Appeals, subject to review by the Supreme Court of Georgia, is ratified by the voters at the November, 2024, state-wide general election.

Added by 2012 Ga. Laws 609,§ 15, eff. 7/1/2012, and applicable to all proceedings commenced on or after 1/1/2013.