---
title: O.C.G.A. § 50-13A-3. Application of definitions within Code Section 48-1-2; ‘‘tribunal’’ defined.
collection: code
id: 50-13A-3
cite_as: O.C.G.A. § 50-13A-3 (2025)
canonical_url: https://georgiacommons.org/code/50-13A-3
md_url: https://georgiacommons.org/code/50-13A-3.md
text_url: https://georgiacommons.org/code/50-13A-3/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=110
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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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
---

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

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.

## History

Code 1981, § 50-13A-3, enacted by Ga. L. 2012, p. 318, § 15/HB 100.