Georgia § 50-13a-2 [Repealed Effective 7/1/2026] Role of agency

Georgia Statutes

§ 50-13a-2 — [Repealed Effective 7/1/2026] Role of agency

Georgia § 50-13a-2

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This text of Georgia § 50-13a-2 ([Repealed Effective 7/1/2026] Role of agency) is published on Counsel Stack Legal Research, covering Georgia primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

O.C.G.A. § 50-13a-2 (2026).

Text

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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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.

Legislative History

Repealed by 2024 Ga.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.