Georgia – Tax Tribunal Available to Hear Cases

 3/1/2013

SALT Report 2205 – The Department of Revenue issued a reminder that the Georgia Tax Tribunal (GTT) began operations on January 1, 2013. The GTT was created to handle tax disputes that cannot be easily resolved by the Department of Revenue.  The GTT is totally independent entity and has been given jurisdiction to hear the following types of cases:

  • A taxpayer’s appeal of an official assessment
  • The denial of a taxpayer’s claim for a tax refund
  • A challenge to the issuance of a state tax execution
  • A declaratory judgment action challenging the Commissioner’s adoption of a Department of Revenue regulation
  • The denial of petition for alternative allocation or apportionment method

To file an appeal with the Tax Tribunal, taxpayers must complete a Georgia Tax Tribunal Petition and follow the mailing instructions. Once a petition has been filed with the GTT a stay of enforcement or collection activity will be in effect until a final opinion has been made. With the exception of small claims cases, all decisions made by the Tribunal can be appealed.

For Further Information

Georgia Department of Revenue – Georgia Tax Tribunal Guide