---
title: O.C.G.A. § 50-13A-2. Role of agency.
collection: code
id: 50-13A-2
cite_as: O.C.G.A. § 50-13A-2 (2025)
canonical_url: https://georgiacommons.org/code/50-13A-2
md_url: https://georgiacommons.org/code/50-13A-2.md
text_url: https://georgiacommons.org/code/50-13A-2/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t50-ch13-40-(v38a)-2021-pdf.pdf?sfvrsn=1209d23f_0#page=110
date: 2025
status: active
corpus_version: 2025-supplement-89aa39ab3c68
license: CC0-1.0
publisher: Georgia Commons, an independent project of Georgia Civic Data. Not the State of Georgia. Not legal advice.
up: https://georgiacommons.org/code/50-13A.md
previous: https://georgiacommons.org/code/50-13A-1.md
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index: https://georgiacommons.org/code/index.md
version: the only printed version
in_force: true
current_through: Including Acts of the 2025 Regular Session of the General Assembly
heading_path: STATE GOVERNMENT / TAX TRIBUNALS
---

# O.C.G.A. § 50-13A-2. Role of agency.

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:

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

(2) Increase the uniformity of decision making in tax cases;

(3) Improve the equal access of all parties to court process; and

(4) Increase public confidence in the fairness of the state tax system.

## 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).