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

50-13A-2 (2019)

Role of agency

✓ 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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The General Assembly finds that there is a need for an independent specialized agency separate and apart from the Department of Revenue to resolve disputes between the department and taxpayers in an efficient and cost-effective manner. Such an agency would:

(1) Improve the utilization of judicial resources by resolving tax cases in a more streamlined and efficient manner;

(2) Increase the uniformity of decision making in tax cases;

(3) Improve the equal access of all parties to court process; and

(4) Increase public confidence in the fairness of the state tax system.

History

Code 1981, § 50-13A-2, enacted by Ga. L. 2012, p. 318, § 15/HB 100.

Annotations

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).

Notes of Decisions
Cited in 6 cases (3 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× “” OCGA § 50-13A-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 6× “” OCGA § 50-13A-2. The Tribunal is “an independent and autonomous division within the Office of State Administrative Hearings operating under the sole direction of the chief tribunal judge.”
Funvestment Grp., LLC v. Robyn A. Crittenden, No. A22A0193 (Ga. Ct. App. June 23, 2022). · cites it 2× “” OCGA § 50-13A-2. See also OCGA §§ 50-13A-1 (“This chapter shall be known and may be cited as the ‘Georgia Tax Tribunal Act of 2012.”
T-Mobile South, LLC v. Robyn A. Crittenden, 875 S.E.2d 524 (Ga. Ct. App. 2022). · cites it 2× “” OCGA § 50-13A-2. The Tribunal is “an independent and autonomous division within the Office of State Administrative Hearings operating under the sole direction of the chief tribunal judge.”
Inglett & Stubbs Int'l, Ltd. v. Lynnette T. Riley, No. A16A1274 (Ga. Ct. App. Oct. 25, 2016). · cites it 2× “” OCGA § 50-13A-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× “Thus, while “proceedings before the agency” can be understood to OCGA § 50-13A-2. See OCGA § 50-13A-1 et seq.”
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.