THI RD DI VI SI ON

DI L LA RD, P. J.

, GOBEI L and HODGES, JJ.

N O T IC E : M otions for r e c ons i de r a tion m us t be ph y sic a l ly r e ce iv ed i n our c le r k ’s offic e w ithin te n da y s of the da te of de c is ion to be de e m ed tim e ly file d.

http://w w w .ga a ppe a l s .us /r ule s

Januar y 16, 2020



# I n th e Co u r t o f

A p p eals o f

G eo r g ia

A1 9 A2 00 4

. M O OSA COM PANY, LLC v

. COM MISSIONER OF

THE GEORGIA DEPARTM ENT OF REVENUE.

H O D G E S , J u d g e.

Th i s cas e ad d res s es t h e p ro p er fo ru m fo r a t o b acco t ax p ay er to ap p eal a t o b acco

t ax as s es s m en t b y t h e Co m m i s s i o n er of t h e Geo rg i a Dep art m en t o f Rev en u e (t h e

“ Co m m i s s io n er”). Aft er recei v in g an ex ecu t i v e ord er fro m t h e Co m m i ss i o n er s t at i n g

t h at i t o wed u n p ai d t ax es , t ob acco ret ai ler M o o s a Co m p an y , LLC ap p eal ed i t s cas e

t o t h e Geo rg ia Tax Tri b u n al

. See OCGA § 5 0 -1 3 A-1 et

. seq

. Th e Tri b u n al d i s m i s s ed

M o o sa’ s ap p eal

, fi nd i n g t h at i t d i d n o t h av e s u b ject m at t er ju ri s d i c t i o n

. M o o s a

p et i t i o n ed fo r ju di ci al rev iew, an d t h e Su p eri o r Co u rt o f Fu l t o n Co u nt y affi rm ed t h e

Tri b u n al ’ s d i s m i s s al

. Th i s Co u rt g ran t ed Mo os a’ s ap p l icat i o n f o r d i s cret i o n aryr e v i ew, an d

, b ecau s e a s p eci fi c s t at ut e di ct at es t he ap pel l at e p ro ced u re av ai l ab l e t o

a t ob acco t ax p ay er, we affi rm t h e t ri al co u rt ’ s o rd er.

At t h e o u ts et

, we no t e t h at th e in t erp ret at i o n o f a st at ut e i s a q ues t i o n o f l aw,

“ wh i ch i s rev iewed d e no v o o n ap p eal .” Br a n t l ey La nd & T i m b e r v. W & D

In ves t men t

s , 3 1 6 Ga. Ap p. 2 77

, 2 7 9 (7 29 SE2 d 45 8 ) (2 0 1 2 ). “ In deed

, wh en o n l y a

q u es ti o n o f l aw i s at is s ue, as h ere, we owe n o d eferen ce t o t h e tri al co urt ’ s ru l i n g an d

ap p ly t h e ‘ p l ai n l eg al erro r’ st an d ard o f rev i ew.” (Ci t at i o n an d p u n ct uat i o n o m i t t ed .)

Kemp v. Kemp , 3 37 Ga. Ap p . 6 2 7

, 6 3 2 (7 88 SE2 d 5 1 7 ) (2 0 1 6 ).

So v i ewed

, t h e reco rd h ere sh o ws t h at on Feb ru ary 1

, 20 1 7

, Mo o s a recei v ed an

Offi ci al As s es s m en t an d Dem an d fo r Pay m en t fro m t h e Geo rg i a D e p a r tm en t o f

Rev en u e (“ DOR”) s tat i n g t h at i t o wed $1 5 9,2 9 8 .3 9 as a res u l t o f u n p a id t o b acco

ex ci s e t ax es , i ncl u d i n g p en al t i es an d i n t eres t

. M o o s a ap p eal ed t h i s as s es s m en t

, an d,

p u rs u an t t o OCGA § 4 8 -1 1 -1 8 (a), 1 i t recei v ed a h eari n g b efo re an ad m in i s t rat i v e

1 “ An y p ers o n ag g ri ev ed b y an y act i o n o f t h e co m m i s s i o n er o r t h e

co m m i s s io n er’ s au t h o ri zed ag en t m ay ap p l y t o t h e co m

m i s s i o n er, i n wri t in g wi t h in

t en d ay s aft er t h e n o t i ce o f t h e act i on i s d el i v ered o r m ai l ed to t he co m m i s s i o n er, fo r

a h eari n g

. Th e ap p l i cat i o n s h al l s et fo rt h th e reas o n s wh y t h e h eari n g s h o u l d b e

g ran t ed an d t h e m an n er of rel i ef s o ug h t

. Th e co m m i s s i o ner s h al l n o t i fy t h e ap p l i can t

o f t h e t i m e an d p l ace fi x ed fo r t h e heari n g

. Aft er t h e h eari n g , t h e co m m i s s i o n er m ay

m ak e an o rd er as m ay ap p ear t o t h e co m m i s s i on er t o b e ju s t a n d l a w f u l an d s h al l

fu rn i sh a co p y o f t h e o rd er t o t h e ap p l i can t

. Th e co m m i s si on er at an y t im e b y n o t i ce i n wri t i n g m ay o rd er a h eari n g o n t h e co m m i s s i on er’ s o wn i n i t i at i v e an d req u i re t h e

2h eari n g o ffi cer o f t h e DOR o n J u ly 1 9

, 2 0 17

. On J u n e 2 5

, 2 0 1 8

, th e h eari n g o ffi cer,

o n beh al f o f t he Co m

m is s i o n er, u p h el d th e as s es s m en t i n i ts en t i ret y in an Ex ecu t i v e

Ord er.

M o o s a t h en fi l ed a p et i t io n wi t h t h e Tax T ri b u n al

, 2 co n t es ti ng th e Ex ecu t i v e

Ord er. Th e DOR m o v ed t o d i s m i s s t h e p et i t i o n o n th e gro u n d t h at t h e Tri b u n al l ack ed

s u b ject m at t er ju ri sd i ct i o n o v er t o b acco ex ci se t ax ap peal s

. Th e Tri b u nal gran t ed t h e

m o ti o n to d i s m i s s , a n d M o o s a p et i ti o n ed t h e Su p eri o r Co u rt o f Fu l t on Co u n t y fo r

ju d i ci al rev i ew o f t h e Tri b un al ’ s o rd er. T he s u p eri o r co u rt affi rm ed t h e Tri b u n al ’ s

o rd er fi n di n g th at t h e Tri b un al l ack ed s u b ject m at t er ju ri s d i ct i o n , an d Mo o s a n o w

ap p eal s

.

t ax p ay er o r an y o t h er p ers o n wh o m t h e co m m i ss i o ner b el i ev es t o b e i n p o s ses s i o n o f

i n fo rm at i o n co n cern i n g an y m an u fact u re, i m p o rt at i o n , u s e, co n s u m

pt i o n, s t o rag e, o r

s al e o f ci g ars , ci g aret t es , o r l o o s e o r s m o k el es s t ob acco wh i ch h as es cap ed t ax at i o n

t o ap p ear b efo re t h e co m

m i s s io n er o r t h e co m

m i s s io n er’ s d u l y au th o ri zed ag en t wi th

an y s p eci fi c b o o k s o f acco un t

, p ap ers , o r o th er do cu m en t s fo r ex am i n at i o n u n d er o at h

rel at i v e t o t h e i n fo rm at i o n .” OCGA § 4 8 -1 1-1 8 (a).

2 In 2 0 1 2

, t h e Gen eral As s em b l y creat ed t h e Geo rg i a T a x Tri b u n al t o b e “ an i n d ep en den t sp eci al i zed ag en cy s ep arat e an d ap art fro m t h e Dep art m en t o f Rev en u e

t o res o lv e d i s p u tes bet ween t h e d e p art m en t an d t ax p ay ers in an effi ci en t an d

co s t -effect i v e m an n er.” OCGA § 5 0 -1 3A-2

. Th e Tri b u n al i s “ an i n d ep en den t an d

au t o n o m o u s d i v i s i o n wi t h i n t h e Offi ce o f St at e Ad m i ni s t rat i ve Heari n g s op erat i n g

u n d er t h e s o l e d i rect io n o f t h e ch i ef t ri bu n al ju d g e.” OCGA § 5 0 -1 3 A-3

.

3I n t h ree rel at ed en u m erat i o n s o f erro r, M o o s a co n t en d s th at t h e tri al c o u r t ’s

fi nd i ng t hat t h e Tri b u n al l ack s s u b ject m at t er j u ri sd i ct i o n o v er i t s ap p eal res u l t s fro m

t h e t ri al co urt ’ s ex erci se o f fl awed s t at u t o ry co n s t ru ct i o n

. 3 W e d i s ag ree.

W h en t h is Co u rt i n t erp ret s an y st at u t e, “ we neces s ari l y b eg i n o u r an al y s i s wi th

fam i l i ar an d b i n di n g can o n s o f co n s t r u ct i o n .” (Ci t at i on an d pu n ct uat i o n o m i t t ed .)

Kemp , 3 3 7 Ga. Ap p . at 6 3 2

.

W h en we co n s i d er t he m ean i ng of a s t at u t e, we m u s t p res u m e t h at th e

Gen eral As s em

b l y m ean t wh at i t s ai d an d s ai d w h a t i t m e a n t

. To t hat

en d

, we m u s t affo rd t h e s t at u t o ry t ex t i t s p l ai n an d o rd i n ary m ean i n g , we

m u s t v i ew t h e s t at u t o ry t ex t i n t h e co n t e x t i n wh i ch i t ap p ears , an d we

m u s t read t h e s tat u t o ry t ex t i n i t s m o s t n at ural an d reas o n ab l e way , as an

o rd i nary s p eak er o f t h e En g l i s h l an g u ag e wo u l d

.

(Ci t at i o n s an d p un ct u at i on o m i t t ed .) Dea l v. Co l ema n , 2 9 4 Ga. 1 7 0

, 1 7 2-1 7 3 (1 ) (a)

(7 5 1 SE2 d 3 3 7 ) (2 0 1 3 ); acco rd Ho l co mb v. Lo n g , 32 9 Ga. Ap p

. 5 1 5

, 5 1 7 (1 ) (7 6 5

SE2 d 6 8 7) (2 0 1 4 ). W e m u s t al s o “ s e e k t o av o i d a co n s t ru ct i o n t h at m ak es s o m e

l an g u ag e m ere s u rp l u s ag e.” (Ci t at i o n s an d p un ct u at i o n o m i t t ed .) Ho l co mb

, 3 2 9 Ga.

Ap p

. at 5 1 7 -5 1 8 (1 ). Fu rt h er, wh en t h e lan g u ag e o f a s tat u te i s “ p l ai n an d s u s cep t i b l e

t o o n ly o n e n at u ral an d reas o n ab l e co n s t ru ct i o n , co urt s m u s t co n s t ru e t h e s t at u t e

3 Th e m eri t s o f M o o s a’ s t ax ap p eal are n o t b efo re t h i s Co u rt at t h i s t i m e.

4acco rd i n g l y .” (Ci t at i o n an d p u n ct u at i o n o m i t t ed .) Id

. at 5 18 (1 ); s ee al s o Dea l

, 2 9 4

Ga. at 1 7 3 (1 ) (a) (“ [I] f t h e s t at u t o ry t ex t i s cl ear an d u n am b i g u o u s , we at tri b ut e t o t h e

s t at u te i t s p l ai n m ean i n g , a n d o u r s earch fo r st at ut o ry m ean i n g i s at an en d .”)

(p u n ct u at i o n o m i t t ed ).

W i t h t h i s fram ewo rk i n m i n d

, we fi rs t t u rn t o Ch ap t er 1 1 o f Ti t l e 4 8 o f t h e

Co d e, wh i ch go v ern s t ax es o n t o b acco p ro d u ct s

. Here, t h e G en e r a l As s em b l y

p ro v id ed t o b acco t ax p ay ers wi t h a s t at u t e wh ich s p eci fi cal l y co n tro l s t h ei r ri g h t s to

ap p eal act i on s b y th e Co m m i ss i o n er

– OCGA § 4 8 -1 1-1 8 (b ). Th at st at ut e p ro v i d es :

An y p ers o n ag g ri ev ed b ecau s e o f an y fi nal act i o n o r d e c i si o n o f th e

co m m i s s i o n er, aft er h eari n g, ma y a p p ea l fr o m t h e deci s i o n t o th e

s u p er i o r co u rt o

f th e co u n t

y i n wh i ch th e a

p p el l a n t r es i d

es

. Th e ap peal

s h al l b e ret u rn ab l e at t h e s am e t i m e an d s h al l b e s erv ed an d ret urn ed i n

t h e s am e m an n er as req u i red i n t he cas e o f a s u m m o n s i n a ci v i l act i o n

. Th e au t h o ri t y i s su i ng t h e ci t at i o n s h al l tak e fro m th e ap pel l an t a b o nd o f

re c o g n i z a nce t o th e s tat e, wi t h su ret y , co n d i ti o n ed t o p ro s ecu t e th e

ap p eal an d t o effect an d co m p l y wi t h t h e o rd ers an d d ecrees o f t h e co u rt

. Th e act i o n of t h e co m

m i s s i o ner s h al l b e s u s t ai n ed un l es s t h e co u rt fi n d s

t h at t h e co m

m i ss io n er m i s i nt erp ret ed t h i s ch ap t er o r t h at t h ere i s n o

ev i d en ce t o s u pp o rt t h e co m m i s s i on er’ s act i o n

. If t h e co m m i s s i o n er’ s

act i o n is n o t s u s t ai n ed

, t h e co u rt m ay g ran t eq u i t ab l e rel i ef t o th e

ap p el l an t

. Up o n al l ap p eal s wh i ch are den i ed

, co s t s m ay b e tax ed ag ai n s t

t h e ap p el l an t at t h e d i s cret i o n o f t h e co u rt

. No co s t s o f an y ap peal sh al l

b e t ax ed ag ai n s t t h e s t at e.

5(Em

p h as i s s u p p li ed .) Id

.

Th e l an gu ag e o f t h i s s t at u t e i s cl ear an d u n am b i g u o u s i n i t s id en t i fi cat i o n o f

t h e fo ru m av ai l ab l e t o t o b acco t ax p ay ers fo r ap peal

- t h e s u p eri o r co u rt o f t h e co u n t y

i n wh i ch t h e tax p ay er res i d es

. W e t h erefo re n eed n o t

, an d i n fact m ay n ot

, en g ag e in

a n y fu rt h er s t at u t o ry co n s tru ct i o n

. Th at sai d

, i t i s wo rt h no t i ng t hat t h e s t at u t e

co n tai n s no referen ce to t h e T ri b u n al as an av ai l ab l e fo ru m , an d “ [t ] h is co u rt can n ot

ad d l an gu ag e t o a s t at u te b y ju d i ci al d ecree.” U. S

. Li f e Cr ed i t Co r

p

. v. Jo h n s o n , 1 6 1

Ga. A p p. 8 6 4

, 8 65 (1 ) (2 9 0 SE2 d 2 8 0 ) (1 9 82 ). In d eed

, t h e p art i es d o n o t d i s p u t e t h at

M o o sa co u l d h av e tak en t he m eri t s o f i t s t ax ap peal t o t h e s u p eri o r co u rt p u rs u an t to

OCGA § 4 8 -1 1 -1 8

.

M o o s a, in s tead

, s eek s t o ap p eal t h e Co m m i s s i o ner’ s fi n al d eci s i o n to t h e Tax

Tri b u n al

, cl ai m i ng O CGA § 4 8 -2 -5 9 4 an d OCGA § 5 0 -1 3 A-9 5 au t h o ri ze t h e Tri b u n al

4 “ Ex cep t wi t h res p ect to cl ai m s fo r refu n d s , ei t h er p art y m ay ap p eal fro m an y

o rd er, ru l i n g , o r fi n d in g o f t h e co m m i s s i o n er to t h e G e o r g ia Tax Tri b u n al in

acco rd an ce w i th Ch ap t er 1 3 A o f T i t l e 5 0 o r t h e s u peri o r co u rt o f t h e co u n t y o f t h e

res i den ce o f t h e t ax p ay er[.] ” OCGA § 4 8 -2 -5 9 (a).

5 OCGA § 5 0 -1 3A-9 p ro v i d es : (a) On an d aft er Jan uary 1, 2 0 1 3, an y p ers o n m ay p et i t io n t h e t ri b u n al fo r rel i ef as s et
f o r t h i n Co d e Sect i o n s 4 8 -2 -1 8

, 4 8 -2 -3 5

, 4 8 -2 -5 9

, 4 8 -3 -1

, 4 8 -5 -5 1 9

, 4 8-6 -7

, an d

4 8 -6 -7 6 an d subpa

r a g rap h (d ) (2 ) (C) o f Co de Sect i o n 48 -7 -3 1.Th e t ri b u n al sh al l h av e ju ri s d i ct i o n o v er act i o ns fo r d ecl arat o ry j u d gm en t th at fal l wi th i n s ub s ect io n (a) o f

Co d e Sect i o n 5 0 -1 3 -1 0 an d i n v o l v e a ru l e o f t h e co m m i s si on er t h at i s ap p l i cab l e t o

6t o ex erci s e ju ri s d i ct i o n o v er t h e Co m m i s s i o n er’ s fi n al d eci s io n co n cern in g a t o b acco

t ax

. Ho wev er, o ur cas e l aw i s cl ear th at “ [f] o r p u rp o s es o f s tat u t o ry i n t erp ret at i o n , a

s p eci fi c s t at u t e wi l l p rev ai l o v er a g en eral s t at u t e, ab sen t an y i n d i cat i o n o f a co n t rary

l eg i s lat i v e i n t en t ” i n t h e rel ev an t s t at u t o ry tex t

. (Ci t at i o n om i t t ed .) G o l d b er g v. S t a t e ,

2 8 2 Ga. 54 2

, 5 4 4 (6 5 1 SE2 d 6 67 ) (2 0 07 ); s ee al s o Newt on v. La ws o n , 3 1 3 Ga. Ap p.

2 9

, 3 3 (2 ) (7 2 0 SE2 d 3 5 3 ) (2 01 1 ) (“ i t i s ax i om at i c t h at t h e t erm s o f a s p eci fi c s t at u t e

g o v ern o v er t h os e o f a m o re g en eral s t at u t e”) (ci t at i o n o m i t t e d )

. Co n seq u en t l y , we

n eed n o t d et erm i n e t h e bread th o f t h e l an g uag e of OCGA § 4 8-2 -5 9 o r O CGA § 5 0

-

1 3 A-9

, o r t h e ex t en t o f t h e Tri b u n al ’ s ju ri s d ict i o n g en eral l y

. Here, we n eed o n l y

t ax es ad m i n i s t ered b y

t h e co m m i s si o ner u n der Ti t l e 4 8

. (b ) Th e t ri b u n al s h al l h av e co n cu rren t ju ri s d i ct i on wi t h t h e s u p eri o r co u rt s o v er t h o s e

m at t ers s et fo rt h i n s u b s ect io n (a) o f t h i s Co d e s ect i o n. (c) T h e t ri b u n al sh al l n o t h av e j u ri s d i ct io n to h ear an y m at ter ari s in g u n d er Ti t l e 3 o r Ti t l e 4 0

. (d ) N o p e rs o n s h al l b e req u i red as a co n d i ti o n ei t h er to in it i at in g o r m ai n t ai n i n g an

act i on b efo re th e t ri bu n al t o p ro v i de a s uret y b o n d o r ot h er s ecu ri ty fo r an y am o u n t s

t h at m ay b e i n d i s p u t e in s u ch a c t i o n

. No t h i n g co n t ai n ed i n t h i s ch ap t er s h al l b e

co n st ru ed t o p ro h ib i t t h e co m m i s s i o n er fro m req u i ri n g a bo n d u n d er t h o s e ci rcu m s t an ces s et fo rt h i n Co d e Sect i o n 4 8 -2 -5 1. (e) Th e t r i b u n al s h al l al s o h av e ju ri s d i ct i o n o v er refu n d p et i t i o n s fi l ed p u rs u an t to
Co d e Sect i o n 4 8 -5 -3 4 2.

7reco g n ize t h at t h e s p eci fi c s t at u t e g o v ern in g t o b acco t ax ap p eal s p rev ai l s o v er t h e

g en eral ju ri s di ct i o n al s t at u t es co n cern i n g t h e Tri b u n al

.

W e are n o t pers u ad ed b y M o o s a’ s arg um en t t hat OCGA § 5 0 -1 3 A-2

d em o n s t rat es co n trary “ leg i s l at i v e in t en t” fo r t h e T ri b u n al ’ s g en eral ju ri s d i ct i o n al

s t at u tes t o p rev ai l o ver t h e s p eci fi c p ro v i s io n s o f O CGA § 4 8-1 1 -1 8 (b ). In d eed

,

OCGA § 5 0 -1 3 A-2 do es co di fy t h e Gen eral As s em b l y ’ s pu rp o s e i n creat i n g t h e

Tri b u n al :

Th e Gen eral As sem

bl y fi n d s t h a t t h ere is a n eed fo r an i n d ep en d en t

s p eci al i zed ag en cy s ep arat e an d ap art fro m t h e Dep art m en t o f Rev en ue

t o res o l v e d is p ut es bet ween t h e d ep art m en t an d t ax p ay ers i n an effi ci en t

an d co s t -effect i v e m an n er. Su ch an ag en cy wo u ld :

(1 ) Im p ro v e t h e u ti l i zat i o n o f ju d i ci al res o u rces b y res o l v i ng t ax cas es

i n a m o re s t ream l in ed an d effi ci en t m an n er;

(2 ) In creas e t h e u n ifo rm i t y o f d eci s i o n m ak i n g i n t ax cas es ;

(3 ) Im p ro ve t h e eq u al acces s o f al l p art i es t o co u rt p ro ces s ; an d

(4 ) In creas e p u b l i c co n fi d en ce i n t h e fai rn es s o f t h e s t at e t ax s y s t em

.

Id

. Bu t

, wh et h er p erm i t t i n g su b j ect m at t er ju ri s d i ct i o n o ver t o b acco t ax ap p eal s i n t h e

Tri b u n al wo u l d fu rt h er t h i s s t at ed p u rp o s e, t h e Gen eral As s em bl y fai l ed t o am en d t h e

8s p eci fi ed ap p el l at e p ro ced u re co d ifi ed i n OCGA § 4 8

- 1 1

- 1 8 so as t o bro ad en t h e

s c o p e o f ap p el l at e fo ru m s av ai l ab l e t o to b acco tax p ay ers , an d “ w e d is cern t h at t h e

a b s e n c e o f s u ch l an g u ag e was a m at t er o f co n si dered ch oi ce.” (Ci tat i o n o m i t ted

. )

Go r do n v. St a t e , 3 1 6 Ga. Ap p

. 4 2

, 4 6 (1 ) (a) (7 2 8 SE2 d 7 2 0 ) (2 0 1 2 ). Ou r co n cl u s i o n

i s b u t t res s ed b y

t h e fact t h at OCGA § 4 8 -1 1 -1 8 was l as t am en d ed i n 2 0 1 3

, aft er t h e

Gen eral As s em

b l y creat ed t h e Tri b u n al i n 2 0 1 2 b y en act i n g Ch ap ter 1 3 A o f Ti t l e 5 0.

“ Th e Gen eral As s em

bl y d o es n o t en act a g en eral i n ten t i o n ; i t en act s s t at u t es

.

St at u t es h av e wo rd s , an d w o rd s h av e m ean in g s

. It i s th o s e m ean i n g s t hat we i n t erp ret

an d ap p l y , no t s o m e am o rp h o u s g en eral i n t en t i o n

. ” Ma lp h ur s v. St at e , 3 3 6 G a. Ap p.

8 6 7

, 8 7 0 -8 7 1 (7 8 5 SE2 d 4 1 4 ) (2 0 1 6 ). In o t h er wo rd s , t h e g en eral in t en t i o n b eh i n d t h e

creat i o n o f t h e Tri b u n al d o es no t p e r m i t t h i s Co u rt to i g n o re t he p l ai n l an g u ag e o f

OCGA § 4 8 -1 1 -1 8 co n cer n i n g t h e d es ig n at ed ap p el l at e fo ru m av ai l ab l e t o t o b acco

t ax p ay ers

. Co ns eq u en t l y , we affi rm t h e t ri al co u rt ’ s o rd er affi rm i ng t h e d i s m i s s al o f

M o o sa’ s ap p eal b efo re t h e Tri bu n al

.

Ju d g men t a f f i r m ed . Di l l ar d

, P. J., a n d

Go b ei l , J., co n cu r

.

910