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-.21 - Constitutional Issues

Universal Citation: GA Rules and Regs r 616-1-3-.21
Current through Rules and Regulations filed through December 27, 2023

Whenever any party raises issues under either the Georgia or United States Constitution, the sections of any laws or rules constitutionally challenged and any constitutional provisions such laws or rules are alleged to violate must be stated with specificity. In addition, an allegation of unconstitutionality must be supported by a statement either of the basis for the claim of unconstitutionality as a matter of law or of the facts under which the party alleges that the law or rule is unconstitutional as applied to the party. Although a Tribunal Judge is not authorized to resolve constitutional challenges to statutes or rules, the Tribunal Judge may, in the Tribunal Judge's discretion, take evidence and make findings of fact relating to such challenges.

O.C.G.A. § 50-13A-15(b).

Original Rule entitled "Constitutional Issues" adopted. F. Mar. 4, 2015; eff. Mar. 24, 2015.

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