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-.13 - Consolidation; Severance
Universal Citation: GA Rules and Regs r 616-1-3-.13
Current through Rules and Regulations filed through March 20, 2024
(a) In cases involving common issues of law or fact, a Tribunal Judge may order a joint hearing or trial to expedite or simplify consideration of any or all of the issues in such cases.
(b) If a Tribunal Judge determines that it would be more conducive to an expeditious, full, and fair hearing or trial for any party or issue to be heard separately, the Tribunal Judge may sever the party or issue for a separate hearing or trial.
O.C.G.A. §§ 50-13A-15(b), 50-13A-19.
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