---
title: O.C.G.A. § 48-2-59. Appeals; payment of taxes admittedly owed; bond; costs.
collection: code
id: 48-2-59
cite_as: O.C.G.A. § 48-2-59 (2025)
canonical_url: https://georgiacommons.org/code/48-2-59
md_url: https://georgiacommons.org/code/48-2-59.md
text_url: https://georgiacommons.org/code/48-2-59/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t48-ch1-6-(v36)-pdf.pdf?sfvrsn=3fc8d300_0#page=47
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.
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version: Effective July 1, 2026.
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current_through: Including Acts of the 2025 Regular Session of the General Assembly
heading_path: REVENUE AND TAXATION / STATE ADMINISTRATIVE ORGANIZATION, ADMINISTRATION, AND ENFORCEMENT / ADMINISTRATION
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---

# O.C.G.A. § 48-2-59. Appeals; payment of taxes admittedly owed; bond; costs.

(a) Except with respect to claims for refunds, either party may appeal from any order, ruling, or finding of the commissioner to the Georgia Tax Court in accordance with Chapter 5B of Title 15, the “Georgia Tax Court Act of 2025,” or the superior court of the county of the residence of the taxpayer, except that:

(1) If the taxpayer is a public utility or nonresident, the appeal of either party shall be to the Georgia Tax Court in accordance with Chapter 5B of Title 15, the “Georgia Tax Court Act of 2025,” or the superior court of the county in which is located the taxpayer’s principal place of doing business or in which the taxpayer’s chief or highest corporate officer residing in this state maintains such officer’s office; or

(2) If the taxpayer is a nonresident individual or a foreign corporation having no place of doing business and no officer or employee residing and maintaining such officer’s office in this state, the taxpayer shall have the right to appeal to the Georgia Tax Court in accordance with Chapter 5B of Title 15, the “Georgia Tax Court Act of 2025,” or the Superior Court of Fulton County or to the superior court of the county in which the commissioner in office at the time the action is filed resides.

(b) The taxpayer shall commence an appeal by filing a petition with the Georgia Tax Court in accordance with Chapter 5B of Title 15, the “Georgia Tax Court Act of 2025,” or the superior court within 45 days from the date of decision by the commissioner or at any time after the department records a state tax execution pursuant to Code Section 48-3-42.

(c) Before the superior court shall have jurisdiction to entertain an appeal filed by any aggrieved taxpayer, the taxpayer shall file with the clerk of the superior court a written statement whereby the taxpayer agrees to pay on the date or dates the taxes become due all taxes for which the taxpayer has admitted liability. Additionally, the taxpayer shall file with the clerk of the superior court within 45 days from the date of decision by the commissioner, except when the value of the appellant’s title or interest in real property owned in this state is in excess of the amount of the tax in dispute, a surety bond or other security in an amount satisfactory to the clerk, conditioned to pay any tax over and above that for which the taxpayer has admitted liability and which is found to be due by a final judgment of the court, together with interest and costs. It shall be ground for dismissal of the appeal if the taxpayer fails to pay all taxes admittedly owed upon the due date or dates as provided by law. This subsection shall not apply to appeals filed with the Georgia Tax Court as provided in Chapter 5B of Title 15, the “Georgia Tax Court Act of 2025.”

(d)(1) If the final judgment of the court places upon the taxpayer any tax liability which has not already been paid and if the tax or any part of the tax has:

(A) Not become due on the date of the final judgment of the court, then the taxpayer shall pay the amount of the unpaid tax liability on the due date or dates as provided by law; or

(B) Already become due at the time of final judgment of the court, the taxpayer shall immediately pay the tax or as much of the tax as has already become due, with interest.

(2) In the event the final judgment of the court is adverse to the taxpayer, the taxpayer shall pay the court costs regardless of whether the tax or any part of the tax has or has not become due at the time of the final judgment of the court.

(3) This subsection shall not apply to appeals filed with the Georgia Tax Court as provided in Chapter 5B of Title 15, the “Georgia Tax Court Act of 2025.”

(e) In an action pursuant to subsection (a) of this Code section, all questions of law decided by a court or the Georgia Tax Court, including interpretations of constitutional, statutory, and regulatory provisions, shall be made without any deference to any determination or interpretation, whether written or unwritten, that may have been made on the matter by the department, except such requirement shall have no effect on the judicial standard of deference accorded to rules promulgated pursuant to Chapter 13 of Title 50, the “Georgia Administrative Procedure Act.”

## History

Ga. L. 1937-38, Ex. Sess., p. 77, § 45; Ga. L. 1943, p. 204, § 3; Code 1933, § 91A-255, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1979, p. 5, § 15; Ga. L. 1991, p. 716, § 1; Ga. L. 2012, p. 318, § 5/HB 100; Ga. L. 2017, p. 723, § 3/HB 337; Ga. L. 2021, p. 120, § 3/SB 185; Ga. L. 2025, p. 738, § 1-6/SB 141, effective July 1, 2025; Ga. L. 2024, p. 888, § 3-8/HB 1267, effective July 1, 2026; Ga. L. 2025, p. 738, § 1-6/SB 141, effective July 1, 2025.

## Editor's Notes

Ga. L. 2024, p. 888, § 4-1(a)/HB 1267, not codified by the General Assembly, provides that the 2024 amendments to this Code section shall only become effective on July 1, 2026, upon the ratification of a resolution at the November, 2024, state-wide general election that amends the Constitution so as to authorize the General Assembly to provide by general law for the establishment of the Georgia Tax Court with state-wide jurisdiction. If such a resolution is not so ratified, then the amendments to this Code section shall not become effective and shall stand repealed on January 1, 2025. The constitutional amendment proposed in Ga. L. 2024, p. 1189, authorizing the establishment of the state-wide Georgia Tax Court, was approved by a majority of the qualified voters voting at the general election held on November 5, 2024.

## Amendments

The 2024 amendment, effective July 1, 2026, substituted “Georgia Tax Court in accordance with Chapter 5B of Title 15, the ‘Georgia Tax Court Act of 2025,’” for “Georgia Tax Tribunal in accordance with Chapter 13A of Title 50” throughout subsections (a) and (b); substituted “Georgia Tax Court as provided in Chapter 5B of Title 15, the ‘Georgia Tax Court Act of 2025,’” for “Georgia Tax Tribunal as provided in Chapter 13A of Title 50” at the end of subsection (c) and at the end of paragraph (d)(3); and substituted “Georgia Tax Court” for “Georgia Tax Tribunal” near the beginning of subsection (e).

The 2025 amendment, effective July 1, 2025, substituted “45 days” for “30 days” in subsection (b) and in the second sentence of subsection (c).

## Delayed Effective Date

Code Section 48-2-59 is set out twice in this Code. This version is effective July 1, 2026. For version effective until July 1, 2026, see the preceding version.