Ga. Code § 15-5B-2

Current through 2023-2024 Legislative Session Chapter 709

Section 15-5B-2 - [See Note] Definitions

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 "court" means the Georgia Tax Court established by Article VI, Section I, Paragraph I of the Georgia Constitution, which shall operate under the sole direction of the chief court judge.

OCGA § 15-5B-2

Added by 2024 Ga. Laws 601,§ 1-2, eff. for administrative purposes only on 1/1/2025, effective for all other purposes on 7/1/2026.

Amendment to Constitution to provide that Georgia Tax Court shall have state-wide jurisdiction as provided by law and that decisions of such court shall be appealed to Court of Appeals, subject to review by Supreme Court of Georgia, approved by the voters on 11/5/2024.