O.C.G.A.

O.C.G.A. § 50-13-12 (2019)

Department of Revenue to hold hearing when demanded by aggrieved taxpayer; election of remedies

✓ O.C.G.A. — 2019 edition (Public.Resource.Org Release 73)

Code text and O.C.G.A. statutory annotations on this page reflect the 2019 Official Code of Georgia Annotated (Public.Resource.Org Release 73, 2019-08-21; public domain per Georgia v. Public.Resource.Org, 2020). The Syfert case-law annotations in Notes of Decisions, below, are current.

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 Repealed by Ga.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

Annotations

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.’’

Notes of Decisions

Cited in 9 cases, 1986–2012 · leading case: Collins v. Birchfield, 447 S.E.2d 38 (Ga. Ct. App. 1994).

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Collins v. Birchfield, 447 S.E.2d 38 (Ga. Ct. App. 1994). · cites it 36× “Pursuant to OCGA § 50-13-12, Birchfield appealed the assessments within 30 days.”

Reich v. Collins, 437 S.E.2d 320 (Ga. 1993). · cites it 16× “Under OCGA § 50-13-12, a taxpayer who is aggrieved by "any act" of the Department of Revenue "in a matter involving .”

James B. Beam Distilling Co. v. State, 437 S.E.2d 782 (Ga. 1993). · cites it 12× “The notice and hearing provisions of the Georgia Administrative Procedure Act (OCGA § 50-13-12) are incorporated into the procedure for assessment of taxes due in OCGA § 3-2-11 (2).”

Thebaut v. Georgia Bd. of Dentistry, 509 S.E.2d 125 (Ga. Ct. App. 1998). · cites it 4× “See OCGA § 50-13-12 (b). 218 Ga. App. 716, 719-720 (8) ( 463 SE2d 163 ) (1995).”

Alexander v. Dep't of Revenue, 728 S.E.2d 320 (Ga. Ct. App. 2012). · cites it 4× “such an assessment of taxes, a taxpayer may pay the tax and file a claim for a refund, OCGA § 48-2-35, file an appeal of the assessment with the superior court, OCGA § 48-2-59, await the issuance of a writ of execution and then dispute the tax with an affidavit of illegality,…”

Age Int'l, Inc. v. Miller, 830 F. Supp. 1484 (N.D. Ga. 1993). · cites it 3× “O.C.G.A. §§ 50-13-12, 50-13-19 and 50-13-20.”

Waldron v. Collins, 788 F.2d 736 (11th Cir. 1986). “§ 48-3-1; and (4) appeal under Georgia’s Administrative Procedure Act, O.C.G.A. § 50-13-12. We conclude that the absence of a provision for class actions does not render Georgia’s procedures for litigating tax matters inadequate within the meaning of the Tax Injunction Act.”

Johnsen v. Collins, 875 F. Supp. 1571 (S.D. Ga. 1994). · cites it 3× “: § 50-13-12 provides for hearings on “matter[s] involving [a taxpayer’s] tax liability,” and § 50-13-19 provides for judicial review in the superior courts of Georgia after exhaustion of all administrative remedies.”

Johnsen v. Collins, 875 F. Supp. 1571 (S.D. Ga. 1994). · cites it 3× “: § 50-13-12 provides for hearings on "matter[s] involving [a taxpayer's] tax liability," and § 50-13-19 provides for judicial review in the superior courts of Georgia after exhaustion of all administrative remedies.”

— 50-13-12(b) — 1 case

Thebaut v. Georgia Bd. of Dentistry, 509 S.E.2d 125 (Ga. Ct. App. 1998). “See OCGA § 50-13-12 (b). 218 Ga. App. 716, 719-720 (8) ( 463 SE2d 163 ) (1995).”

— 50-13-12(d) — 2 cases

Johnsen v. Collins, 875 F. Supp. 1571 (S.D. Ga. 1994). “: § 50-13-12 provides for hearings on “matter[s] involving [a taxpayer’s] tax liability,” and § 50-13-19 provides for judicial review in the superior courts of Georgia after exhaustion of all administrative remedies.”

Johnsen v. Collins, 875 F. Supp. 1571 (S.D. Ga. 1994). “: § 50-13-12 provides for hearings on "matter[s] involving [a taxpayer's] tax liability," and § 50-13-19 provides for judicial review in the superior courts of Georgia after exhaustion of all administrative remedies.”

Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.