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. Repealed by 2024 Ga. Laws 601,§ 1-1, eff. 7/1/2026. Added by 2012 Ga. Laws 609,§ 15, eff. 7/1/2012, and applicable to all proceedings commenced on or after 1/1/2013. 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. Repealed by 2024 Ga. Laws 601,§ 1-1, eff. 7/1/2026. Added by 2012 Ga. Laws 609,§ 15, eff. 7/1/2012, and applicable to all proceedings commenced on or after 1/1/2013. 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. Repealed by 2024 Ga. Laws 601,§ 1-1, eff. 7/1/2026. Added by 2012 Ga. Laws 609,§ 15, eff. 7/1/2012, and applicable to all proceedings commenced on or after 1/1/2013. 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.
‹ Prev All Georgia sections Next ›
Lexace provides legal information, not legal advice, and no attorney–client relationship is created. Statute text is provided for general information and may not reflect the most recent amendments; verify against the official state code.