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-.14 - Remands
Current through Rules and Regulations filed through December 27, 2023
(a) A Tribunal Judge may, either on the Tribunal Judge's own motion or at the motion of any party, stay and remand any matter to the Department at any time. In exercising discretion relating to the remand of a matter, the Tribunal Judge shall consider, among other things, the possible delay created by a remand and its impact upon the parties, the likelihood that a remand could cause a change in the position taken by the Department, and the need for the peculiar expertise and experience of the Department in insuring a just and orderly administrative process.
(b) Such stay and remand shall not divest the Tax Tribunal of jurisdiction.
O.C.G.A. § 50-13A-10(f).
Original Rule entitled "Remands" adopted. F. Mar. 4, 2015; eff. Mar. 24, 2015.
