CopyCited 22 times | Published | Supreme Court of Georgia | Dec 2, 1993 | 263 Ga. 602, 93 Fulton County D. Rep. 4325, 17 Employee Benefits Cas. (BNA) 2001
...[3] As such, these remedies are of themselves sufficient to satisfy federal due process requirements. [4] Additionally, there are predeprivation remedies under the Georgia Administrative Procedure Act of which a taxpayer may avail himself when making a constitutional challenge to a state tax. Under OCGA §
50-13-12, a taxpayer who is aggrieved by "any act" of the Department of Revenue "in a matter involving ... liability for taxes," is entitled to a hearing before the Department. OCGA §§
50-13-19 and
50-13-20 provide for judicial review to a taxpayer dissatisfied with a decision by the Department of Revenue in a case brought under OCGA §
50-13-12....
...of Taxation, supra at 2519-2520 (III), fn. 10. The majority also finds that the Administrative Procedure Act (APA) afforded appellant a constitutionally meaningful predeprivation remedy for contesting his payment of the unconstitutional taxes. Subsection (a) of OCGA §
50-13-12 does provide that the "Department of Revenue shall hold a hearing upon written demand therefor by any taxpayer aggrieved by any act of the department in a matter involving his liability for taxes...." However, appellant was not "aggrieved...
...lidity of the tax and a `clear and certain remedy' designed to render the opportunity meaningful by preventing any ... [pre]deprivation of property." McKesson v. Div. of Alcoholic Beverages & Tobacco, supra at 40 (III) (B). Moreover, nothing in OCGA §
50-13-12 authorizes the taxpayer to withhold his taxes pending resolution of his purported administrative remedy and compels the department to forego the various sanctions and summary remedies that it is otherwise authorized to employ against the taxpayer under the tax code....
...of Taxation, supra, and McKesson v. Div. of Alcoholic Beverages & Tobacco, supra, neither of which discuss the availability of general, rather than specific, taxpayer relief. Confining our inquiry to the specific statutes, such as OCGA §§
48-2-59 and
50-13-12, which do relate to the resolution of tax disputes, it is clear to me that Georgia has established various sanctions and summary remedies designed so that [taxpayers] tender tax payments before their objections are entertained and resolved....
CopyCited 20 times | Published | Supreme Court of Georgia | Dec 2, 1993 | 263 Ga. 609, 93 Fulton County D. Rep. 4329
...Under this scheme, appellant could remit the non-discriminatory portion of its tax assessment and attack the taxing statute in the administrative hearing held to determine the amount due. 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)....
...Furthermore, within the APA there is a section exclusively devoted to the hearing procedure required of the Department of Revenue within 30 days of receipt of a demand therefor by "any taxpayer aggrieved by any act of the department in a matter involving his liability for taxes...." OCGA §
50-13-12. OCGA §
50-13-12 (d) recognizes that judicial remedies may also be available to the aggrieved taxpayer, and requires the taxpayer to elect between pursuing judicial remedies or the remedy available for a "contested case" within the APA....
