Ga. Comp. R. & Regs. R. 616-1-3-.01 - Definitions
As used in this Chapter, the term:
(a) "Tax Tribunal" means the Georgia Tax
Tribunal established by Chapter 13A of Title 50.
(b) "Tribunal Judge" means a Judge of the Tax
Tribunal.
(c) "Civil Practice Act"
means the Georgia Civil Practice Act, O.C.G.A §
9-11-1et
seq.
(d) "Clerk" means the
Clerk of the Tax Tribunal.
(e)
"Order" means a decision, including a final judgment, entered by a Tribunal
Judge.
(f) "Person" means any
individual, agency, partnership, firm, corporation, association, or other
entity.
(g) "Department" means the
Georgia Department of Revenue.
(h)
"Commissioner" means the Commissioner of the Georgia Department of
Revenue.
(i) "Attorney General"
means the Georgia Office of the Attorney General.
(j) "Small Claims Division" refers to the
division within the Tax Tribunal established by Code Section
50-13A-16(a) and
having jurisdiction over proceedings meeting the requirements of
616-1-3-.07.
Notes
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