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-.23 - Procedure for Hearings and Trials

Universal Citation: GA Rules and Regs r 616-1-3-.23

Current through Rules and Regulations filed through March 20, 2024

(a) In a hearing or trial conducted under this Chapter, a Tribunal Judge shall make an Independent determination on the basis of the competent evidence presented at the hearing or trial.

(b) If a party includes in its pleadings a challenge to the regularity of the process by which the Department reached a decision, a Tribunal Judge shall take evidence and reach a determination on such a challenge at the outset of the hearing. The party making such challenge shall have the burden of proof. If the Tribunal Judge finds the challenge meritorious, the Tribunal Judge may remand the matter to the Department for further review.

(c) A Tribunal Judge shall conduct a fair and impartial hearing, take action to avoid unnecessary delay in the disposition of the proceedings, and maintain order. A Tribunal Judge may, among other things:

(1) arrange for and issue notices of the date, time, and place of hearings and prehearing conferences;

(2) establish the methods and procedures to be used in the development of the evidence;

(3) hold prehearing conferences to settle, simplify, determine, or strike any of the issues in a hearing, or to consider other matters that may facilitate the expeditious disposition of the hearing;

(4) administer oaths and affirmations;

(5) regulate the course of the hearing and govern the conduct of the participants;

(6) examine witnesses called by the parties;

(7) rule on, admit, exclude, or limit evidence;

(8) establish the time for filing motions, testimony, and other written evidence, exhibits, briefs, proposed findings of fact and conclusions of law, and other submissions;

(9) rule on motions and procedural matters, including but not limited to motions to dismiss for lack of jurisdiction or for summary judgment;

(10) order that the hearing be conducted in stages whenever the number of parties is large or the issues are numerous and complex;

(11) allow cross-examination as required for a full and true disclosure of facts;

(12) order that any information so entitled under applicable state or federal statute or regulation be treated as confidential information and be accorded the degree of confidentiality required thereby;

(13) reprimand or exclude from the hearing any person for any indecorous or improper conduct;

(14) subpoena and examine witnesses or evidence the Tribunal Judge believes necessary for a full and complete record; and

(15) take any action not inconsistent with this Chapter or Chapter 13A of Title 50 to maintain order at the hearing and ensure an expeditious, fair, and impartial hearing.

(d) When two or more parties have substantially similar interests and positions, a Tribunal Judge may limit the number of attorneys or other party representatives who will be permitted to cross-examine and to argue motions and objections on behalf of those parties. Attorneys may engage in cross-examination relevant to matters which the Tribunal Judge finds have not been adequately covered by previous cross-examination.

(e) A hearing or trial, or a portion thereof, may be conducted by alternate means if the record reflects that all parties have consented and that the alternate means will not jeopardize the rights of a party to the hearing.

O.C.G.A. §§ 50-13A-14, 50-13A-19.

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