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Georgia Code Title 50. State Government § 50-13A-2

Current as of March 28, 2024 | Updated by FindLaw Staff

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.

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Cite this article: FindLaw.com - Georgia Code Title 50. State Government § 50-13A-2 - last updated March 28, 2024 | https://codes.findlaw.com/ga/title-50-state-government/ga-code-sect-50-13a-2/

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