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-.02 - Applicability and Scope of Rules

This chapter governs the procedure in all actions before the Tax Tribunal and shall be construed to secure the determination of every action of the Tax Tribunal in an efficient and cost effective manner with the goals of achieving a just, speedy and inexpensive resolution. Where in any instance there is no applicable rule of procedure, the Tribunal Judge before whom the matter is pending may prescribe the procedure, giving particular weight to the Civil Practice Act and the Rules of the United States Tax Court to the extent that their provisions are suitably adaptable to the matter at hand.

O.C.G.A. § 50-13A-15(b).