{"data":{"id":"us-ga/o.c.g.a.-50-13a-11","jurisdiction":"us-ga","citation":"O.C.G.A. § 50-13A-11","heading":"Petition operates as a stay; lifting of stay.","body":"(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.\n(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.","path":["TITLE 50 State Government","CHAPTER 13A Tax Tribunals"],"source_url":"https://archive.org/download/gov.ga.ocga.2018/release86.2022.11/gov.ga.ocga.title.50.odt","current_through":"Release 86 (2022-11)","vintage":"Public.Resource.Org bulk O.C.G.A., Release 86 (2022-11), retrieved 2026-09-17","retrieved_at":"2026-09-17T19:34:58Z","sha256":"b78245c7f2ea1c55d101faa531276254d4407716e970cb7853747a4ccb153ea5","source_id":"us-ga","stale":false,"prev":"us-ga/o.c.g.a.-50-13a-10","next":"us-ga/o.c.g.a.-50-13a-12"},"notice":"GroundRules: Original legal text. Not legal advice."}