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-.03 - Filing and Submitting Documents

Current through Rules and Regulations filed through June 27, 2024
(a) Any person may petition the Tax Tribunal
						for relief as provided in Code Sections
						  48-2-18,  48-2-35,  48-2-59,  48-3-1,  48-5-519,  48-6-7,  48-6-76 and  subparagraph (d)(2)(C)
						of Code Section
						  48-7-31. The Tax Tribunal shall
						have jurisdiction over actions for declaratory judgment that fall within
						subsection (a) of Code Section
						  50-13-10 and  involve a rule of the
						Commissioner that is applicable to taxes administered by the Commissioner under
						Title 48.
(b) A case is commenced
						in the Tax Tribunal by filing a petition with the Clerk. The petition shall be
						in writing, and shall include a summary statement of facts and law upon which
						the petitioner relies in seeking the requested relief. Such petition may be
						filed using form or forms as prepared by the Department and approved by the Tax
						Tribunal or using such other forms or in such other form prepared by the
						petitioner which reasonably specifies the matter for consideration by the Tax
						Tribunal.
(c) No later than 30 days
						after the service of the petition, the Commissioner and any other respondents
						shall file a response to petitioner's statement of facts and law which
						constitutes his or her answer.
(d)
						A document is deemed filed on the earlier of (i) the date it is received by the
						Clerk; (ii) the official postmarked date on which the document was mailed,
						properly addressed with postage prepaid; or (iii) the date on which it was
						delivered to a commercial delivery company for statutory overnight delivery as
						provided in Code Section
						  9-10-12 as evidenced by the receipt
						provided by the commercial delivery company. The Clerk's office hours shall be
						8:00 a.m. to 4:30 p.m., Monday through Friday, except State legal holidays. In
						addition to traditional paper filing, documents other than the petition, may be
						filed by e-mail attachment as prescribed on the website of the Tax
						Tribunal.
(e) All documents shall
						be signed by the person, attorney, or other authorized agent or representative
						filing the documents, and shall include the name, address, telephone number,
						email address, and representative capacity of the person filing the documents.
						By signing the document, the signer certifies that he or she has read the
						documents and is not filing the documents for any improper purpose.
(f) Failure to comply with this Rule or any
						other requirement of this Chapter relating to the Form or content of
						submissions to be filed may result in the noncomplying submission being
						excluded from consideration. If, on a party's motion or on a Tribunal Judge's
						own motion, the Tribunal Judge determines that a submission fails to meet any
						requirement of this Chapter, the Tribunal Judge may direct the Clerk to return
						the submission by mail or email together with a reference to the applicable
						Rule(s). A party whose submission has been returned shall have ten (10) days
						from the date that the party receives the submission's return within which to
						conform the submission and to re-file it.
O.C.G.A. §§
										50-13A-10,  50-13A-18.