Role of Agency

1. Law
2. Georgia Code
3. State Government
4. Tax Tribunals
5. 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.

(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).

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