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Official Code of Georgia Annotated

Title 50. STATE GOVERNMENT · Chapter 13A. TAX TRIBUNALS

50-13A-11. Petition operates as a stay; lifting of stay.

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Current through: Including Acts of the 2025 Regular Session of the General Assembly.

  1. (a)

    Except as provided for in Code Section 48-2-51, involving jeopardy assessments, the filing of a petition with the tribunal shall operate as a stay of any enforcement or collection action by the commissioner with respect to any tax, penalty, interest, or any collection costs that are disputed in the petition until the tribunal decision is finalized, including appeals to the superior court pursuant to Code Section 50-13A-17 or to any appellate court.#

  2. (b)

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

Reading note: a word broken across two lines in the printed volume was joined by rule and could not be checked against the volume's own vocabulary. The official page linked below settles any doubt.

The notes below are printed with the section but are not enacted law (O.C.G.A. § 1-1-1(c)). They are shown apart from the text.

History

Code 1981, § 50-13A-11, enacted by Ga. L. 2012, p. 318, § 15/HB 100.

Read the official page (the state's PDF, opened at the page this text was read from).

Current through: Including Acts of the 2025 Regular Session of the General Assembly.

Text read from t50-ch13-40-(v38a)-2021-pdf.pdf, Volume V38A, 2021 edition, page 117; merge action: carried; file SHA-256 1cacff3315fb.