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Official Code of Georgia Annotated

Title 50. STATE GOVERNMENT · Chapter 13A. TAX TRIBUNALS

50-13A-2. Role of agency.

Active

Current through: Including Acts of the 2025 Regular Session of the General Assembly.

  1. The General Assembly finds that there is a need for an independent specialized agency separate and apart from the Department of Revenue to resolve disputes between the department and taxpayers in an efficient and cost-effective manner. Such an agency would:

  2. (1)

    Improve the utilization of judicial resources by resolving tax cases in a more streamlined and efficient manner;#

  3. (2)

    Increase the uniformity of decision making in tax cases;#

  4. (3)

    Improve the equal access of all parties to court process; and#

  5. (4)

    Increase public confidence in the fairness of the state tax system.#

The notes below are printed with the section but are not enacted law (O.C.G.A. § 1-1-1(c)). They are shown apart from the text.

History

Code 1981, § 50-13A-2, enacted by Ga. L. 2012, p. 318, § 15/HB 100.

Law reviews

For article, ‘‘Office of State Administrative Services: 20 Years of Continuous Progress in Becoming One of the Leading Administrative Courts in the Nation,’’ see 21 Ga. St. Bar. J. 16 (Oct. 2015).

Read the official page (the state's PDF, opened at the page this text was read from).

Current through: Including Acts of the 2025 Regular Session of the General Assembly.

Text read from t50-ch13-40-(v38a)-2021-pdf.pdf, Volume V38A, 2021 edition, page 110; merge action: carried; file SHA-256 1cacff3315fb.