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Repealed by 2024 Ga.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.
Georgia Legal Code