Ga. Comp. R. & Regs. R. 616-1-3-.08 - Service
(a) Petitions filed
with the Tax Tribunal must be served on the Commissioner and the Attorney
General, and a certificate of service of such petition shall be attached to the
petition filed with the Tax Tribunal. Service of a petition shall be
accomplished by certified mail or statutory overnight delivery. In the case of
a refund action pursuant to Code Sections
48-6-7 or
48-6-76, the petition shall also
be served on the clerk of the superior court or collecting officer who is made
a party to the action.
(b) Service
of all other documents filed with the Tax Tribunal shall be governed by Code
Section 50-13A-18.
(c) Documents, including motions and
requests, may not be embedded in an email. Any filing by email must be done by
attachment to the email, in either Word or Pdf format and served in accordance
with this Rule
616-1-3-.08.
Notes
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