O.C.G.A.

50-13A-9 (2019)

Petitions for relief; jurisdiction; bonds

✓ 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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(a) On and after January 1, 2013, any person may petition the tribunal for relief as set forth in Code Sections 48-2-18, 48-2-35, 48-2-59, 48-3-1, 48-5-519, 48-6-7, and 48-6-76 and subparagraph (d)(2)(C) of Code Section 48-7-31. The tribunal shall have jurisdiction over actions for declaratory judgment that fall within subsection (a) of Code Section 50-13-10 and involve a rule of the commissioner that is applicable to taxes administered by the commissioner under Title 48. (b) The tribunal shall have concurrent jurisdiction with the superior courts over those matters set forth in subsection (a) of this Code section. (c) The tribunal shall not have jurisdiction to hear any matter arising under Title 3 or Title 40. (d) No person shall be required as a condition either to initiating or maintaining an action before the tribunal to provide a surety bond or other security for any amounts that may be in dispute in such action.

Nothing contained in this chapter shall be construed to prohibit the commissioner from requiring a bond under those circumstances set forth in Code Section 48-2-51. (e) The tribunal shall also have jurisdiction over refund petitions filed pursuant to Code Section 48-5-342.

History

Code 1981, § 50-13A-9, enacted by Ga. L. 2012, p. 318, § 15/HB 100; Ga. L. 2016, p. 277, § 2/HB 364.

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).

JUDICIAL DECISIONS Appeal procedure. - Trial court properly dismissed a tobacco retailer’s appeal of a decision of the Georgia Tax Tribunal that it 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 ap-

pellate 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). Cited in Lathrop v. Deal, 301 Ga. 408, 801 S.E.2d 867 (2017).

Notes of Decisions

Cited in 5 cases (2 in the last 5 years), 2017–2022 · leading case: Lathrop v. Deal, 801 S.E.2d 867 (Ga. 2017).

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Lathrop v. Deal, 801 S.E.2d 867 (Ga. 2017). · cites it 2× “A variety of claims related to the *434 assessment and collection of state taxes may be asserted by petition to the state tax tribunal, see OCGA § 50-13A-9, and final judgments of the tax tribunal are generally subject to judicial review.”

Exec. Limousine Transp., Inc. v. David Curry, in His Off. Capacity as Revenue Comm'r of the Georgia Dep't of Revenue (Ga. Ct. App. 2021). · cites it 6× “argues that it is entitled to a refund of local sales taxes because OCGA § 40-1-168, a provision of Title 40’s Georgia Limousine Carrier Act, prohibits such taxes.”

Moosa Co., LLC v. Comm'r of the Georgia Dep't of Revenue (Ga. Ct. App. 2020). · cites it 2× “5 OCGA § 50-13A-9 provides: (a) On and after January 1, 2013, any person may petition the tribunal for relief as set forth in Code Sections 48-2-18, 48-2-35, 48-2-59, 48-3-1, 48-5-519, 48-6-7, and 48-6-76 and subparagraph (d) (2) (C) of Code Section 48-7-31.”

Funvestment Grp., LLC v. Robyn A. Crittenden, in Her Off. Capacity as Comm'r of the Georgia Dep't of Revenue (Ga. Ct. App. 2022). · cites it 2× “408, 433-434 (C) ( 801 SE2d 867 ) (2017) (“A variety of claims related to the assessment and collection of state taxes may be asserted by petition to the state tax tribunal, see OCGA § 50-13A-9, and final judgments of the tax tribunal are generally subject to judicial review.”

Lathrop v. Deal, Governor (Ga. 2017). · cites it 2× “A variety of claims related to the assessment and collection of state taxes may be asserted by petition to the state tax tribunal, see OCGA § 50-13A-9, and final judgments of the tax tribunal are generally subject to judicial review.”

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.