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

50-13A-4 (2019)

Creation of tax tribunal; seal

✓ 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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(a) There is created within the executive branch of government the Georgia Tax Tribunal. The tribunal shall be assigned for administrative purposes only, as provided in Code Section 50-4-3, to the Department of Administrative Services and shall be funded through appropriations by the General Assembly to the Department of Administrative Services.

(b) The tribunal shall have a seal engraved with the words ‘‘Georgia Tax Tribunal.’’ The tribunal shall authenticate all of its orders, records, and proceedings with the seal, and the courts of this state shall take judicial notice of the seal.

History

Code 1981, § 50-13A-4, enacted by Ga. L. 2012, p. 318, § 15/HB 100.

Notes of Decisions
Cited in 3 cases (1 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× “’ ”); 50-13A-3 (“As used in this chapter, the term ‘tribunal’ means the Georgia Tax Tribunal established by Code Section 50-13A-4 which shall be an independent and autonomous division within the Office of State Administrative Hearings operating under the sole direction of the…”
Funvestment Grp., LLC v. Robyn A. Crittenden, No. A22A0193 (Ga. Ct. App. June 23, 2022). · cites it 2× “’”); 50-13A-3 (“As used in this chapter, the term ‘tribunal’ means the Georgia Tax Tribunal established by Code Section 50-13A-4 which shall be an independent and autonomous division within the Office of State Administrative Hearings operating under the sole direction of the…”
Inglett & Stubbs Int'l, Ltd. v. Lynnette T. Riley, No. A16A1274 (Ga. Ct. App. Oct. 25, 2016). · cites it 2× “’”); 50-13A-3 (“As used in this chapter, the term ‘tribunal’ means the Georgia Tax Tribunal established by Code Section 50-13A-4 which shall be an independent and autonomous division within the Office of State Administrative Hearings operating under the sole direction of the…”
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