Georgia Tax Tribunal

What is the Georgia Tax Tribunal?

The Georgia Tax Tribunal (“GTT”) began operations on January 01, 2013 and handles state tax disputes that cannot be resolved informally before the Georgia Department of Revenue. GTT is completely separate from and totally independent of the Department of Revenue and, although resembling a judicial court in some ways, is part of the executive branch of state government. A small claims case election is available if certain threshold amounts are not exceeded. Filing a petition with the GTT generally operates as a stay of enforcement or collection activity until the case is finalized. Decisions of the Tribunal (with the exception of small claims cases) can be appealed to the Superior Court of Fulton County. Please refer to the Taxpayer Bill of Rights for further details.

What types of cases go to the Georgia Tax Tribunal?

GTT has jurisdiction to hear:

  1. ● A taxpayer’s appeal of an official assessment
  2. ● The denial of a taxpayer’s claim for a tax refund
  3. ● A challenge to the issuance of a state tax execution
  4. ● A declaratory judgment action challenging the State Revenue Commissioner’s adoption of a Department of Revenue regulation
  5. ● Denial of petition for alternative allocation or apportionment method

GTT does not have jurisdiction to hear:

  1. ● Disputes regarding the Department of Revenue’s administration of alcoholic beverages or motor vehicle laws
  2. ● Disputes regarding ad valorem property tax cases except for property tax centrally assessed by the State Revenue Commissioner (such as public utilities and railroads)
  3. ● Protests of proposed assessments
  4. ● Requests for installment payment agreements, offers in compromise, or penalty waivers

How do I file an appeal with the Georgia Tax Tribunal?

To file an appeal with the Tax Tribunal, complete a Georgia Tax Tribunal Petition and follow the instructions. Send the completed form by the applicable deadline to:

Georgia Tax Tribunal
230 Peachtree St. NW, Suite 850
Atlanta GA 30303

A copy of the petition must be sent via certified mail or statutory overnight delivery to:

Georgia Department of Law – Tax Section
40 Capitol Square, SW
Atlanta GA 30334-1300

Another copy of the petition must be sent to the Department of Revenue by mailing the copy of the petition to:

Georgia Department of Revenue
P.O. Box 105665
Atlanta GA 30348-5665

More information regarding the Georgia Tax Tribunal may be found at https://gataxtribunal.georgia.gov.