Current through 2023-2024 Legislative Session Chapter 709
Section 50-13A-4 - [For Repeal, See Note] 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.Repealed by 2024 Ga.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.