The best source for Confederate artillery in the western army is Larry J. Daniel, Cannoneers in Gray: The Field Artillery of the Army of Tennessee, l86l-l865. University, AL: University of Alabama, 1984. Daniel desribes the artillery reserve to which this battery belonged on pages 88-89. After reading this passage it's clear that the batteries receiving officers and men of King's Battery all belonged to the artillery reserve.
Assigned to the artillery reserve, this battery appears as Gibson's Georgia on an order of battle for Murfreesboro. It was ordered to Chattanooga for refit prior to the battle and took no part in it.
http://www.researchonline.net/gacw/unit50.htm
http://www.thebriarpatch.com/wbts/havis/palmer.html