Georgia State and Local Tax (SALT) Alerts

State and Local Tax Insights

Dismissed Tobacco Tax Appeal | Proper Process for Serving Legal Documents to the Georgia Dept. of Revenue

  • The Georgia Tax Tribunal dismissed an appeal from an assessment of tobacco taxes for lack of subject matter jurisdiction. Appeals of a decision involving tobacco taxes are governed by a two-part appeal process. First, any dispute over tobacco taxes must first be heard in a hearing before the commissioner. Second, the petitioner may appeal the decision “to the superior court of the county in which the appellant resides.”In this case, the taxpayer, instead of filing an appeal with the superior court, immediately filed an appeal with the tax tribunal. The Tax Tribunal had no subject matter jurisdiction over the appeal, and the case was dismissed. (Moosa Company, LLC 8/26/19)
  • The Georgia Dept. of Revenue (GDOR) has announced the proper process for serving legal documents to the GDOR. Where the law requires personal service, service will be proper only when delivered in person to the primary office at 1800 Century Blvd. NE, Atlanta, GA 30345, during business hours. Personal delivery must occur at Window 1 of the Customer Service area of the primary office. Personal service at any other location will not be accepted or valid. The GDOR will accept only legal documents that don’t require personal service if sent by certified mail. In addition, the GDOR won’t accept electronic service unless such service is required by law..

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