Loading chat...
GA HB100
Bill
Status
Passed
4/19/2012
Primary Sponsor
Stacey Abrams
Click for details
AI Summary
- Creates the Georgia Tax Tribunal as an independent division within the Office of State Administrative Hearings, effective January 1, 2013, to resolve disputes between taxpayers and the Department of Revenue
- Judges must be attorneys with at least 8 years of tax law experience, appointed by the Governor for 4-year terms (with Senate consent after initial appointments), and removable for cause
- Grants the tribunal concurrent jurisdiction with superior courts over state tax assessments, refund claims, and collection disputes, while excluding matters under Title 3 (alcoholic beverages) and Title 40 (motor vehicles)
- Establishes a small claims division for lower-value disputes where accountants and tax preparers may appear with taxpayers; small claims judgments are final, non-appealable, and may not be cited as precedent
- Filing a petition with the tribunal automatically stays enforcement and collection actions, and no surety bond is required to initiate or maintain a case; appeals of tribunal decisions go to the Superior Court of Fulton County
Legislative Description
Georgia Tax Court; create
Last Action
Effective Date
7/1/2012
Committee Referrals
Judiciary3/7/2012
Judiciary1/31/2011
Full Bill Text
No bill text available