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-.22 - Subpoenas; Notices to Produce

Current through Rules and Regulations filed through December 27, 2023

(a) Subpoenas may be issued which require the attendance and testimony of witnesses and the production of objects or documents at proceedings provided for by these Rules. The party on whose behalf the subpoenas are issued shall be responsible for completing and serving the subpoenas sufficiently in advance of the proceeding to secure the attendance of a witness or the deposed testimony of the witness at the time of the proceeding.

(b) Subpoenas shall be in writing and filed at least five (5) days prior to the proceeding at which a witness or document is sought, shall be served upon all parties, and shall identify the witnesses whose testimony is sought or the documents or objects sought to be produced. Every subpoena shall state the title of the action.

(c) Subpoenas may be obtained from the Office of State Administrative Hearings website or from the Clerk. A subpoena may be served at any place within Georgia and by any sheriff, by a sheriff's deputy, or by any other person not less than eighteen (18) years of age.

(d) Proof of service may be shown by certificate endorsed on a copy of the subpoena.

Subpoenas may also be served by registered or certified mail or statutory overnight delivery, and the return receipt shall constitute prima facie proof of service. Service upon a party may be made by serving the party's counsel of record. Once issued, a subpoena may be quashed by a Tribunal Judge if it appears that the subpoena is unreasonable or oppressive, or that the testimony, documents, or objects sought are irrelevant, immaterial, or cumulative and unnecessary to a party's preparation and presentation of its position at the proceeding, or that basic fairness dictates that the subpoena should not be enforced. The Tribunal Judge may require the party issuing the subpoena to advance the reasonable cost of producing the documents or objects.

(e) Once issued and served, unless otherwise conditioned or quashed, a subpoena shall remain in effect until the close of the proceeding or until the witness is excused, whichever comes first.

(f) A party may serve a notice to produce in order to compel production of documents or objects in the possession, custody, or control of another party in lieu of serving a subpoena under this Rule. Service may be perfected in accordance with these Rules.

(g) A notice to produce shall be in writing and shall be signed by the party or by the party's attorney seeking production of documents or objects. The notice shall be directed to the opposing party or the opposing party's attorney. A copy of any notice to produce shall be filed with the Clerk.

(h) Fees and mileage shall be paid to the recipient of a subpoena in accordance with O.C.G.A.§§ 24-13-25 and 24-13-28.

O.C.G.A. §§ 50-13A-13(d),(f).

Original Rule entitled "Subpoenas; Notices to Produce" adopted. F. Mar. 4, 2015; eff. Mar. 24, 2015.

Disclaimer: These regulations may not be the most recent version. Georgia may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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