§ 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).