Georgia Oilmen's Assoc. v. Georgia Dep't of Revenue

In Case No. A03A0474, the Georgia Oilmen’s Association and the Georgia Association of Convenience Stores “the Association” appeal the trial court’s dismissal of the Association’s declaratory judgment action challenging the validity of various Georgia Department of Revenue “DOR” regulations governing the wholesale distribution of malt beverages. In Case No. A03A0475, the DOR appeals the trial court’s grant of summary judgment to the Association, thereby finding an interpretive DOR rule to be invalid. Both appeals are consolidated herein for review. For the reasons stated below, we affirm the trial court’s decision in Case No. A03A0474 and vacate and remand in Case No. A03A0475. As an initial matter, we point out that, although the Association’s claims include a challenge to the constitutionality of a regulation, this Court, not our Supreme Court, has subject matter jurisdiction. The Georgia Constitution grants our Supreme Court exclusive appellate jurisdiction in “all cases in which the constitutionality of a law, ordinance, or constitutional provision has been drawn in question.” Ga. Const. Art. VI, Sec. VI, Par. II. DOR regulations, however, are not “laws” under the meaning of the Constitution, and therefore jurisdiction is not in the Supreme Court, but in this Court. Brosnan v. Undercofler .1

A03A0474