Capítulo 13A. TAX TRIBUNALS
21 secciones · 50-13A-1 a 50-13A-20
- 50-13A-1Short title.
- 50-13A-2Role of agency.
- 50-13A-3Application of definitions within Code Section 48-1-2; ‘‘tribunal’’ defined.
- 50-13A-4Creation of tax tribunal; seal.
- 50-13A-5Composition of tribunal; vacancies and other administrative matters.
- 50-13A-6Qualification and terms of tribunal judges; oath; role.
- 50-13A-7Location of office; conduct of hearings at other locations.
- 50-13A-8Support personnel for tribunal.
- 50-13A-9Petitions for relief; jurisdiction; bonds.
- 50-13A-10Commencement of actions; service; pleadings and proceedings.
- 50-13A-11Petition operates as a stay; lifting of stay.
- 50-13A-12Fees.
- 50-13A-13Application of Georgia Civil Practice Act; discovery; attendance of witnesses.
- 50-13A-14Conduct of trials; evidence; recordings.
- 50-13A-15Writing required for judgments and orders; confidentiality; application of stare decisis; publication.
- 50-13A-16Small claims division established; jurisdiction; representation; hearings; finality of decisions.
- 50-13A-17Procedure and designation of appealing courts.
- 50-13A-18Service; filing.
- 50-13A-19Rules of practice, procedure, and forms.
- 50-13A-19.1Role of tribunal in refund matters from Department of Revenue.
- 50-13A-20Applicability of provisions.