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-.06 - Filing Fees
Current through Rules and Regulations filed through March 20, 2024
(a) The filing fee for all cases other than Small Claims Division cases shall be Sixty Dollars ($60.00). If the petitioner in the initial petition makes the election under O.C.G.A. § 50-13A-16 to have the Small Claims Division have jurisdiction over such proceeding, no filing fee will be due in connection with the filing of such petition. If the petitioner makes the election to have the Small Claims Division have jurisdiction over the matters subsequent to the filing of the initial petition, any filing fee previously paid will not be refunded.
(b) A similar fee shall be paid by other parties making an appearance in the proceeding (other than any government body or government official appearing in a representative capacity).
(c) All filing fees shall be paid directly to the Georgia Tax Tribunal.
O.C.G.A. § 50-13A-12.
