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O.C.G.A. § 50-13-12 — Department of Revenue to hold hearing when demanded by aggrieved taxpayer; election of remedies | Georgia Code

O.C.G.A. § 50-13-12 (2018) Copy Cite Official Site Syfertize CourtListener Scholar Amendments

TITLE 50 STATE GOVERNMENT

Section 13. Administrative Procedure, 50-13-1 through 50-13-44.

ARTICLE 1 GENERAL PROVISIONS

50-13-12. Department of Revenue to hold hearing when demanded by aggrieved taxpayer; election of remedies.

Reserved. Repealed by Ga. L. 2012, p. 318, § 12/HB 100, effective January 1, 2013.

Editor's notes.

- This Code section was based on Ga. L. 1964, p. 338, § 13; Ga. L. 1965, p. 283, § 12.

Ga. L. 2012, p. 318, § 16(b)/HB 100, not codified by the General Assembly, provides: "Sections 1 through 14 of this Act shall become effective on January 1, 2013, provided that cases pending on January 1, 2013, shall continue to be governed by the law in effect on December 31, 2012, until the conclusion of the case."

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This Georgia Code resource is curated by Graham W. Syfert, Esq., a personal injury and workers' compensation attorney admitted in Georgia (State Bar of Georgia No. 881027, since 2006) and Florida. For legal consultation, call 904-383-7448.