GEORGIA CODE (Last Updated: August 20, 2013)

Section 50-13A-2. Role of agency

Latest version.

   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.

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

                    
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