(a) Except as provided for in Code Section 48-2-51, involving jeopardy assessments, the filing of a petition with the court shall operate as a stay of any enforcement or collection action by the state revenue commissioner with respect to any tax, penalty, interest, or collection costs that are disputed in the petition until the court decision is finalized, including appeals to any appellate court.(b) Upon petition by the state revenue commissioner, and for good cause shown, the court judge may lift the stay provided for in subsection (a) of this Code section.Added by 2024 Ga. Laws 601,§ 1-2, eff. for administrative purposes only on 1/1/2025, effective for all other purposes on 7/1/2026.Amendment to Constitution to provide that Georgia Tax Court shall have state-wide jurisdiction as provided by law and that decisions of such court shall be appealed to Court of Appeals, subject to review by Supreme Court of Georgia, approved by the voters on 11/5/2024.
Georgia Legal Code