---
title: O.C.G.A. § 15-5B-13. Filing petition with court operates as stay of enforcement or collection action.
collection: code
id: 15-5B-13
cite_as: O.C.G.A. § 15-5B-13 (2025)
canonical_url: https://georgiacommons.org/code/15-5B-13
md_url: https://georgiacommons.org/code/15-5B-13.md
text_url: https://georgiacommons.org/code/15-5B-13/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t15-ch1-11a-(v13)-pdf.pdf?sfvrsn=9c57686b_0#page=29
date: 2025
status: active
corpus_version: 2025-supplement-89aa39ab3c68
license: CC0-1.0
publisher: Georgia Commons, an independent project of Georgia Civic Data. Not the State of Georgia. Not legal advice.
up: https://georgiacommons.org/code/15-5B.md
previous: https://georgiacommons.org/code/15-5B-12.md
next: https://georgiacommons.org/code/15-5B-14.md
index: https://georgiacommons.org/code/index.md
version: For effective date, see note.
in_force: true
current_through: Including Acts of the 2025 Regular Session of the General Assembly
heading_path: COURTS / TAX COURTS
---

# O.C.G.A. § 15-5B-13. Filing petition with court operates as stay of enforcement or collection action.

(a) Except as provided for in Code Section 48-2-51, involving jeopardy assessments, the filing of a petition with the court shall operate as a stay of any enforcement or collection action by the state revenue commissioner with respect to any tax, penalty, interest, or collection costs that are disputed in the petition until the court decision is finalized, including appeals to any appellate court.

(b) Upon petition by the state revenue commissioner, and for good cause shown, the court judge may lift the stay provided for in subsection (a) of this Code section.

## History

Code 1981, § 15-5B-13, enacted by Ga. L. 2024, p. 888, § 1-2/HB 1267, effective January 1, 2025.

## Editor's Notes

For information as to the effective date of this Code section, see the effective date note at the beginning of this chapter.