---
title: O.C.G.A. § 50-13A-11. Petition operates as a stay; lifting of stay.
collection: code
id: 50-13A-11
cite_as: O.C.G.A. § 50-13A-11 (2025)
canonical_url: https://georgiacommons.org/code/50-13A-11
md_url: https://georgiacommons.org/code/50-13A-11.md
text_url: https://georgiacommons.org/code/50-13A-11/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=117
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/50-13A.md
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index: https://georgiacommons.org/code/index.md
version: the only printed version
in_force: true
current_through: Including Acts of the 2025 Regular Session of the General Assembly
heading_path: STATE GOVERNMENT / TAX TRIBUNALS
extraction_warnings:
  - dehyphenation_unverified:jeop-ardy
---

# O.C.G.A. § 50-13A-11. Petition operates as a stay; lifting of stay.

(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.

(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.

## History

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