O.C.G.A.
O.C.G.A.

50-13A-1 (2019)

Short title

✓ O.C.G.A. (archive.org 2024 item): print volumes of 2004-2024, per-volume vintage; older volumes partly replaced by 2019 Release 73 text; no 2025 or 2026 Acts
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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This chapter shall be known and may be cited as the ‘‘Georgia Tax Tribunal Act of 2012.’’

History

Code 1981, § 50-13A-1, enacted by Ga. L. 2012, p. 318, § 15/HB 100.

Annotations

JUDICIAL DECISIONS Appeal procedure. - Trial court properly dismissed a tobacco retailer’s appeal of a decision of the Georgia Tax Tribunal that the retailer 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), cert. denied, No. S20C0816, 2020 Ga. LEXIS 679 (Ga. 2020).

Notes of Decisions
Cited in 5 cases (2 in the last 5 years), 2016–2022 · leading case: Inglett & Stubbs Int'l, Ltd. v. Riley, 791 S.E.2d 642 (Ga. Ct. App. 2016).
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Inglett & Stubbs Int'l, Ltd. v. Riley, 791 S.E.2d 642 (Ga. Ct. App. 2016). · cites it 2× “See also OCGA §§ 50-13A-1 (“This chapter shall be known and may be cited as the ‘Georgia Tax Tribunal Act of 2012.”
Moosa Co. v. Comm'r of the Georgia Dep't of Revenue, 838 S.E.2d 108 (Ga. Ct. App. 2020). · cites it 2× “See OCGA § 50-13A-1 et. seq. The Tribunal dismissed Moosa’s appeal, finding that it did not have subject matter jurisdiction.”
Funvestment Grp., LLC v. Robyn A. Crittenden, No. A22A0193 (Ga. Ct. App. June 23, 2022). · cites it 2× “See also OCGA §§ 50-13A-1 (“This chapter shall be known and may be cited as the ‘Georgia Tax Tribunal Act of 2012.”
Inglett & Stubbs Int'l, Ltd. v. Lynnette T. Riley, No. A16A1274 (Ga. Ct. App. Oct. 25, 2016). · cites it 2× “See also OCGA §§ 50-13A-1 (“This chapter shall be known and may be cited as the ‘Georgia Tax Tribunal Act of 2012.”
Georgia Gov't Transparency & Campaign Fin. Comm'n v. New Georgia Proj. Action Fund, 856 S.E.2d 733 (Ga. Ct. App. 2021). · cites it 2× “See OCGA § 50-13A-1 et seq. 8 reference a more formal process – including a contested case – we agree with the Commission that the phrase can also be understood to encompass an agency’s investigations.”
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.