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Can you bring your dispute to the Georgia Tax Tribunal?

Sometimes a dispute arises about a tax payment you have made. Sometimes you have a problem with an existing regulation.

Tax issues are sometimes about state rather than federal matters. What, you might ask, is the Georgia Tax Tribunal and what kind of cases does the GTT hear?

What it is

The Georgia Tax Tribunal began life in 2013, so it is a fairly new operation that is completely separate from the Georgia Department of Revenue. The GTT belongs to the executive branch of the state government, and its purpose is to manage a variety of state tax disputes that the Department of Revenue cannot informally resolve.

What happens

Perhaps you have a legal case in progress concerning a dispute over the collection of a state tax payment. If you file a petition with the GTT, the Tribunal may issue a stay of collection activity until there is a decision in your case.

Types of cases the GTT can hear:

  • A denial of your claim for a tax refund
  • A denial of your petition for an alternative apportionment or allocation method
  • A challenge to a state tax execution that was issued
  • A declaratory judgment action that challenges the adoption of a Department of Revenue regulation from the State Revenue Commissioner
  • Your appeal of an official assessment

Cases the GTT cannot hear

The Georgia Tax Tribunal cannot hear your protest of a proposed assessment or request for installment payments or an offer in compromise. You cannot bring to the GTT a dispute concerning an ad valorem property tax or a dispute concerning motor vehicle or alcoholic beverage laws as administered by the Department of Revenue.

Other considerations

When it comes to state tax issues, explore your legal options. You want to be sure your income tax, audit, sales tax or other tax matter will get the attention it deserves from the proper state entity, including the Georgia Tax Tribunal.

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