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

(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 9-10-12as 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.