Role of Tribunal in Refund Matters From Department of Revenue

  1. Law
  2. Georgia Code
  3. State Government
  4. Tax Tribunals
  5. Role of Tribunal in Refund Matters From Department of Revenue

Checkout our iOS App for a better way to browser and research.

  1. The tribunal shall docket the declaratory judgments of the revenue commissioner pursuant to subsection (h) of Code Section 48-2-35 as actions in the tribunal without the filing of a petition for relief.
    1. The tribunal shall determine by interlocutory order the party at fault for the delay in finally determining a claim for refund.
    2. If the tribunal determines that the Department of Revenue is primarily at fault, the order shall require that the Department of Revenue pay all interest due to the taxpayer on the claim for refund, including the interest due on the local sales and use tax deemed to have been illegally or erroneously collected. The tribunal shall thereafter remand the matter back to the Department of Revenue for determination on the underlying claim for refund.
    3. If the tribunal determines that the taxpayer who made the claim for refund is primarily at fault, the order shall prohibit the accrual of any interest due to the taxpayer on the finally determined claim for refund. The tribunal shall thereafter remand the matter back to the Department of Revenue for determination on the underlying claim for refund.
    4. If the tribunal determines that the delay is justified, the order shall remand the matter back to the Department of Revenue for determination and for further hearings at the tribunal's discretion.
  3. The tribunal, at its discretion, may award reasonable attorneys' fees to either party in such proceedings.
  4. Orders of the tribunal issued pursuant to this Code section shall be excluded from the provisions of subsection (d) of Code Section 50-13A-15.
  5. Except as otherwise provided in this Code section, such actions shall follow the procedures and tribunal rules applicable to other proceedings within the tribunal.

(Code 1981, §50-13A-19.1, enacted by Ga. L. 2016, p. 574, § 5/HB 960.)


Download our app to see the most-to-date content.