Petitions for Relief; Jurisdiction; Bonds

  1. Law
  2. Georgia Code
  3. State Government
  4. Tax Tribunals
  5. Petitions for Relief; Jurisdiction; Bonds

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  1. On and after January 1, 2013, any person may petition the tribunal for relief as set forth in Code Sections 48-2-18, 48-2-35, 48-2-59, 48-3-1, 48-5-519, 48-6-7, and 48-6-76 and subparagraph (d)(2)(C) of Code Section 48-7-31. The tribunal shall have jurisdiction over actions for declaratory judgment that fall within subsection (a) of Code Section 50-13-10 and involve a rule of the commissioner that is applicable to taxes administered by the commissioner under Title 48.
  2. The tribunal shall have concurrent jurisdiction with the superior courts over those matters set forth in subsection (a) of this Code section.
  3. The tribunal shall not have jurisdiction to hear any matter arising under Title 3 or Title 40.
  4. No person shall be required as a condition either to initiating or maintaining an action before the tribunal to provide a surety bond or other security for any amounts that may be in dispute in such action. Nothing contained in this chapter shall be construed to prohibit the commissioner from requiring a bond under those circumstances set forth in Code Section 48-2-51.
  5. The tribunal shall also have jurisdiction over refund petitions filed pursuant to Code Section 48-5-342.

(Code 1981, §50-13A-9, enacted by Ga. L. 2012, p. 318, § 15/HB 100; Ga. L. 2016, p. 277, § 2/HB 364.)

The 2016 amendment, effective July 1, 2016, added subsection (e).

Law reviews.

- For article, "Office of State Administrative Services: 20 Years of Continuous Progress in Becoming One of the Leading Administrative Courts in the Nation," see 21 Ga. St. Bar. J. 16 (Oct. 2015).

JUDICIAL DECISIONS

Appeal procedure.

- Trial court properly dismissed a tobacco retailer's appeal of a decision of the Georgia Tax Tribunal that it owed unpaid taxes as the general intention behind the creation of the Tribunal did not permit the court to ignore the plain language of O.C.G.A. § 48-11-18 concerning the designated appellate forum available to tobacco tax payers. Moosa Co. LLC v. Dep't of Revenue, 353 Ga. App. 429, 838 S.E.2d 108 (2020).

Cited in Lathrop v. Deal, 301 Ga. 408, 801 S.E.2d 867 (2017).


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