50-13A-3. Application of definitions within Code Section 48-1-2; ‘‘tribunal’’ defined.

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

Except where the context may otherwise clearly require, all terms used in this chapter shall have the meaning given such term by Code Section 48-1-2. As used in this chapter, the term ‘‘tribunal’’ means the Georgia Tax Tribunal established by Code Section 50-13A-4 which shall be an independent and autonomous division within the Office of State Administrative Hearings operating under the sole direction of the chief tribunal judge.

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-3, enacted by Ga. L. 2012, p. 318, § 15/HB 100.

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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 110; merge action: carried; file SHA-256 1cacff3315fb.

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