Section 50-13A-11 - [For Repeal, See Note] Petition operates as a stay; lifting of stay(a) Except as provided for in Code Section 48-2-51, involving jeopardy assessments, the filing of a petition with the tribunal shall operate as a stay of any enforcement or collection action by the commissioner with respect to any tax, penalty, interest, or any collection costs that are disputed in the petition until the tribunal decision is finalized, including appeals to the superior court pursuant to Code Section 50-13A-17 or to any appellate court.(b) Upon petition by the commissioner, and for good cause shown, the tribunal judge may lift the stay provided for in subsection (a) of this Code section.Repealed by 2024 Ga. Laws 601,§ 1-1, eff. 7/1/2026 only if an amendment to the Constitution to provide that the Georgia Tax Court shall have state-wide jurisdiction as provided by law and that decisions of such court shall be appealed to the Court of Appeals, subject to review by the Supreme Court of Georgia, is ratified by the voters at the November, 2024, state-wide general election.Added by 2012 Ga. Laws 609,§ 15, eff. 7/1/2012, and applicable to all proceedings commenced on or after 1/1/2013.