Taxpayers Who Have Received An Official Assessment and Demand for Payment

To Dispute an Official Assessment:
You must file an appeal with either the Georgia Tax Tribunal or in the appropriate superior court within 30 days of the official assessment’s issuance date.

Georgia Tax Tribunal (GTT)
The GTT hears and decides certain state tax disputes and is completely separate from and totally independent of DOR. Decisions of the Tribunal (except small claims cases) can be appealed to the Superior Court of Fulton County.

GTT’s Small Claims Division handles appeals where the amount of tax and penalties in controversy is less than either $15,000 for income tax cases or $50,000 for all other tax types.Decisions in small claims cases are final and cannot be appealed.

To file an appeal with the GTT, complete a Georgia Tax Tribunal Petition by downloading the form from either https://gataxtribunal.ga.gov or click here.

Superior Court
You can also appeal an official assessment to the appropriate superior court. To do so, your appeal must satisfy certain legal procedural requirements and be accompanied by either a surety bond in an amount that equals the amount in dispute, or evidence of your owning equity in real estate in Georgia in an amount that equals or exceeds the amount in dispute. It is highly recommended that you retain legal counsel for an appeal to superior court.

To Dispute the Denial of a Claim for Refund:
If DOR denies your claim for refund, you can file an appeal of the denial with either the Georgia Tax Tribunal or in the appropriate superior court within the later of: (1) two years from the date the refund claim was denied, or (2) thirty days after the date of DOR’s notice of its decision if you elected to protest the refund denial before appealing to the GTT or superior court.

To Dispute the Issuance of a State Tax Execution:
Failure to either pay or appeal an official assessment within thirty days may result in the issuance of a state tax execution. You can appeal the issuance of a state tax execution to the Georgia Tax Tribunal or in the appropriate superior court.

How to Pay your Official Assessment and Demand for Payment

To pay by Internet—log on to the Georgia Tax Center website at https://gtc.dor.ga.gov.

To pay by Mail—Mail the payment voucher located at the bottom portion of your Official Assessment and Demand for Payment along with a check or money order to the address printed on the voucher.