Georgia § 50-13a-11 [Repealed Effective 7/1/2026] Petition operates as a stay; lifting of stay

Georgia Statutes

§ 50-13a-11 — [Repealed Effective 7/1/2026] Petition operates as a stay; lifting of stay

Georgia § 50-13a-11

Title50

This text of Georgia § 50-13a-11 ([Repealed Effective 7/1/2026] Petition operates as a stay; lifting of stay) is published on Counsel Stack Legal Research, covering Georgia primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

O.C.G.A. § 50-13a-11 (2026).

Text

(a)Except as provided for in Code Section 48-2-51 , involving jeopardy assessments, the filing of a petition with the tribunal shall operate as a stay of any enforcement or collection action by the commissioner with respect to any tax, penalty, interest, or any collection costs that are disputed in the petition until the tribunal decision is finalized, including appeals to the superior court pursuant to Code Section 50-13A-17 or to any appellate court.

(b)Upon petition by the commissioner, and for good cause shown, the tribunal judge may lift the stay provided for in subsection (a) of this Code section.

Free access — add to your briefcase to read the full text and ask questions with AI

(a) Except as provided for in Code Section 48-2-51 , involving jeopardy assessments, the filing of a petition with the tribunal shall operate as a stay of any enforcement or collection action by the commissioner with respect to any tax, penalty, interest, or any collection costs that are disputed in the petition until the tribunal decision is finalized, including appeals to the superior court pursuant to Code Section 50-13A-17 or to any appellate court. (b) Upon petition by the commissioner, and for good cause shown, the tribunal judge may lift the stay provided for in subsection (a) of this Code section.

Legislative History

Repealed by 2024 Ga. Laws 601,§ 1-1, eff. 7/1/2026. Added by 2012 Ga. Laws 609,§ 15, eff. 7/1/2012, and applicable to all proceedings commenced on or after 1/1/2013.