---
title: O.C.G.A. § 50-13A-4. Creation of tax tribunal; seal.
collection: code
id: 50-13A-4
cite_as: O.C.G.A. § 50-13A-4 (2025)
canonical_url: https://georgiacommons.org/code/50-13A-4
md_url: https://georgiacommons.org/code/50-13A-4.md
text_url: https://georgiacommons.org/code/50-13A-4/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=111
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
previous: https://georgiacommons.org/code/50-13A-3.md
next: https://georgiacommons.org/code/50-13A-5.md
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-4. Creation of tax tribunal; seal.

(a) There is created within the executive branch of government the Georgia Tax Tribunal. The tribunal shall be assigned for administrative purposes only, as provided in Code Section 50-4-3, to the Department of Administrative Services and shall be funded through appropriations by the General Assembly to the Department of Administrative Services.

(b) The tribunal shall have a seal engraved with the words ‘‘Georgia Tax Tribunal.’’ The tribunal shall authenticate all of its orders, records, and proceedings with the seal, and the courts of this state shall take judicial notice of the seal.

## History

Code 1981, § 50-13A-4, enacted by Ga. L. 2012, p. 318, § 15/HB 100.