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-.01 - Definitions
Current through Rules and Regulations filed through March 20, 2024
As used in this Chapter, the term:
(a) "Tax Tribunal" means the Georgia Tax Tribunal established by Chapter 13A of Title 50.
(b) "Tribunal Judge" means a Judge of the Tax Tribunal.
(c) "Civil Practice Act" means the Georgia Civil Practice Act, O.C.G.A § 9-11-1et seq.
(d) "Clerk" means the Clerk of the Tax Tribunal.
(e) "Order" means a decision, including a final judgment, entered by a Tribunal Judge.
(f) "Person" means any individual, agency, partnership, firm, corporation, association, or other entity.
(g) "Department" means the Georgia Department of Revenue.
(h) "Commissioner" means the Commissioner of the Georgia Department of Revenue.
(i) "Attorney General" means the Georgia Office of the Attorney General.
(j) "Small Claims Division" refers to the division within the Tax Tribunal established by Code Section 50-13A-16(a) and having jurisdiction over proceedings meeting the requirements of 616-1-3-.07.
O.C.G.A. § 50-13A-1et seq.
