Compilation of Rules and Regulations of the State of Georgia › Department 616 - OFFICE OF STATE ADMINISTRATIVE HEARINGS › Chapter 616-1 › Subject 616-1-3 - RULES OF PROCEDURE FOR THE GEORGIA TAX TRIBUNAL › Rule 616-1-3-.16 - Depositions; Written Direct Testimony

Current through Rules and Regulations filed through June 27, 2024
(a) At any time during the course of a
						proceeding, a Tribunal Judge may order that the testimony of a witness is to be
						taken by deposition or in response to written questions.
(b) A Tribunal Judge may specify whether the
						scope of examination by deposition should be limited.
(c) Procedures for oral depositions to secure
						testimony shall be as follows:
(1)
						Examination and cross-examination of a deponent shall proceed under the same
						rules of evidence as are applicable to hearings under this Chapter. Each
						deponent shall be duly sworn by an officer authorized to administer oaths by
						the laws of the United States or the place where the examination is held, and
						the deponent's testimony shall be recorded and transcribed. Any objections made
						at the time of the deposition to the qualifications of the officer taking the
						deposition, to the manner in which the deposition was taken, to the evidence
						presented, to the conduct of any party, or to the proceedings shall be recorded
						and included in the transcript. Evidence to which there is an objection shall
						be taken subject to the objection.
(2) Any error or irregularity in the notice
						of taking testimony by deposition shall be deemed waived unless written
						objection thereto is filed with the Clerk and served upon all parties prior to
						the deposition in accordance with this Chapter. Any objection relating to the
						qualifications of the officer before whom the deposition is to be taken shall
						be deemed waived unless made before the deposition begins or as soon thereafter
						as the alleged lack of qualification becomes known or should have been
						discovered in the exercise of reasonable diligence.
(3) Any objection to the competency of a
						witness or to the competency, relevancy, or materiality of testimony is not
						waived by failure to make an objection before or during the deposition unless
						the ground of the objection is one which might have been removed if presented
						at the time. Any error or irregularity occurring during the deposition in the
						administration of the oath or affirmation, the manner in which the deposition
						was taken, the form of questions or the answers thereto, the conduct of any
						party, or any error of a kind which might have been removed or cured if timely
						raised, shall be deemed waived unless reasonable objection thereto is made at
						the deposition.
(4) Any error or
						irregularity in the manner in which the testimony is transcribed or the
						deposition is prepared, certified, transmitted, filed, or otherwise dealt with
						by the officer taking the deposition shall be deemed waived unless a motion to
						strike all or a part of the deposition is made with reasonable promptness after
						such error or irregularity is or should have been ascertained in the exercise
						of reasonable diligence.
(5) The
						deposition shall be transcribed, certified, and filed with the Clerk. Any party
						who contends that the transcript does not truly or fully disclose what
						transpired at the deposition shall file a notice with the Clerk specifying
						alleged errors and omissions within ten (10) days of the filing of the
						deposition. If the parties are unable to agree as to the alleged errors and
						omissions, the Tribunal Judge shall set the matter down for hearing with notice
						to all parties for the purpose of resolving the differences so as to make the
						record conform to the truth.
(6)
						Documents and things produced for inspection during the examination of the
						witness shall be marked for identification and attached to and filed with the
						deposition, and may be inspected and copied by a party. Copies may be
						substituted for originals if each party is given an opportunity to compare the
						proffered copy with the original to verify its correctness.