The Georgia Tax Tribunal is a specialized court which was established as an autonomous division within the Office of State Administrative Hearings. The Georgia Tax Tribunal conducts trials of contested cases involving the Georgia Department of Revenue.
The Georgia Tax Tribunal (“GTT”) began operations on January 01, 2013 and handles state tax disputes that cannot be resolved informally before the Georgia Department of Revenue. GTT is completely separate from and totally independent of the Department of Revenue and, although resembling a judicial court in some ways, is part of the executive branch of state government. A small claims case election is available if certain threshold amounts are not exceeded. Filing a petition with the GTT generally operates as a stay of enforcement or collection activity until the case is finalized. Decisions of the Tribunal (with the exception of small claims cases) can be appealed to the Superior Court of Fulton County.
What types of cases go to the Georgia Tax Tribunal?
GTT has jurisdiction to hear:
- 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 State Revenue Commissioner’s adoption of a Department of Revenue regulation
- Denial of petition for alternative allocation or apportionment method
GTT does not have jurisdiction to hear:
- Disputes regarding the Department of Revenue’s administration of alcoholic beverages or motor vehicle laws
- Disputes regarding ad valorem property tax cases except for property tax centrally assessed by the State Revenue Commissioner (such as public utilities and railroads)
- Protests of proposed assessments
- Requests for installment payment agreements, offers in compromise, or penalty waivers