---
title: O.C.G.A. § 50-13-12. Department of Revenue to hold hearing when demanded by aggrieved taxpayer; election of remedies.
collection: code
id: 50-13-12
cite_as: O.C.G.A. § 50-13-12 (2025)
canonical_url: https://georgiacommons.org/code/50-13-12
md_url: https://georgiacommons.org/code/50-13-12.md
text_url: https://georgiacommons.org/code/50-13-12/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t50-ch13-40-(v38a)-2021-pdf.pdf?sfvrsn=1209d23f_0#page=56
date: 2025
status: repealed
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/50-13.md
previous: https://georgiacommons.org/code/50-13-11.md
next: https://georgiacommons.org/code/50-13-13.md
index: https://georgiacommons.org/code/index.md
version: the only printed version
in_force: false
current_through: Including Acts of the 2025 Regular Session of the General Assembly
heading_path: STATE GOVERNMENT / ADMINISTRATIVE PROCEDURE / GENERAL PROVISIONS
extraction_warnings:
  - status_from_toc:repealed
---

# O.C.G.A. § 50-13-12. Department of Revenue to hold hearing when demanded by aggrieved taxpayer; election of remedies.

No text is printed for this repealed section.

## History

Repealed by Ga. L. 2012, p. 318, § 12/HB 100, effective January 1, 2013.

## Editor's Notes

This Code section was based on Ga. L. 1964, p. 338, § 13; Ga. L. 1965, p. 283, § 12.

Ga. L. 2012, p. 318, § 16(b)/HB 100, not codified by the General Assembly, provides: ‘‘Sections 1 through 14 of this Act shall become effective on January 1, 2013, provided that cases pending on January 1, 2013, shall continue to be governed by the law in effect on December 31, 2012, until the conclusion of the case.’’