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-.20 - Evidence; Official Notice
Universal Citation: GA Rules and Regs r 616-1-3-.20
Current through Rules and Regulations filed through December 27, 2023
A Tribunal Judge shall apply the rules of evidence as applied in the trial of civil nonjury cases in the superior courts. With respect to Small Claims Division cases, the Tribunal Judge may, when necessary to ascertain facts not reasonably susceptible of proof under such rules, also consider evidence not otherwise admissible if it is of a type commonly relied upon by reasonably prudent persons in the conduct of their affairs.
O.C.G.A. §§ 50-13A-14, 50-13A-14(c), and 50-13A-15(b).
Original Rule entitled "Evidence; Official Notice" adopted. F. Mar. 4, 2015; eff. Mar. 24, 2015.
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