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-.22 - Subpoenas; Notices to Produce

Current through Rules and Regulations filed through June 27, 2024
(a) Subpoenas may be issued which require the
						attendance and testimony of witnesses and the production of objects or
						documents at proceedings provided for by these Rules. The party on whose behalf
						the subpoenas are issued shall be responsible for completing and serving the
						subpoenas sufficiently in advance of the proceeding to secure the attendance of
						a witness or the deposed testimony of the witness at the time of the
						proceeding.
(b) Subpoenas shall be
						in writing and filed at least five (5) days prior to the proceeding at which a
						witness or document is sought, shall be served upon all parties, and shall
						identify the witnesses whose testimony is sought or the documents or objects
						sought to be produced. Every subpoena shall state the title of the
						action.
(c) Subpoenas may be
						obtained from the Office of State Administrative Hearings website or from the
						Clerk. A subpoena may be served at any place within Georgia and by any sheriff,
						by a sheriff's deputy, or by any other person not less than eighteen (18) years
						of age.
(d) Proof of service may be
						shown by certificate endorsed on a copy of the subpoena.
Subpoenas may also be served by registered or certified mail
							or statutory overnight delivery, and the return receipt shall constitute prima
							facie proof of service. Service upon a party may be made by serving the party's
							counsel of record. Once issued, a subpoena may be quashed by a Tribunal Judge
							if it appears that the subpoena is unreasonable or oppressive, or that the
							testimony, documents, or objects sought are irrelevant, immaterial, or
							cumulative and unnecessary to a party's preparation and presentation of its
							position at the proceeding, or that basic fairness dictates that the subpoena
							should not be enforced. The Tribunal Judge may require the party issuing the
							subpoena to advance the reasonable cost of producing the documents or
							objects.
(e) Once issued
						and served, unless otherwise conditioned or quashed, a subpoena shall remain in
						effect until the close of the proceeding or until the witness is excused,
						whichever comes first.
(f) A party
						may serve a notice to produce in order to compel production of documents or
						objects in the possession, custody, or control of another party in lieu of
						serving a subpoena under this Rule. Service may be perfected in accordance with
						these Rules.
(g) A notice to
						produce shall be in writing and shall be signed by the party or by the party's
						attorney seeking production of documents or objects. The notice shall be
						directed to the opposing party or the opposing party's attorney. A copy of any
						notice to produce shall be filed with the Clerk.
(h) Fees and mileage shall be paid to the
						recipient of a subpoena in accordance with O.C.G.A.§§
									24-13-25 and 
						  24-13-28.
O.C.G.A. §§
										50-13A-13(d),(f).