HB 538 — Revenue and taxation; all questions of law decided by the Georgia Tax Tribunal be decided without deference to the rules, determinations, or interpretations of the Department of Revenue; require

A BILL to be entitled an Act to amend Article 1 of Chapter 2 of Title 48 of the O.C.G.A., relating to state administrative organization of revenue and taxation; to amend Article 2 of Chapter 2 of Title 48 of the O.C.G.A., relating to administration of revenue and taxation; to amend Chapter 13A of Title 50 of the O.C.G.A., relating to tax tribunals, so as to require that all questions of law decided by the Georgia Tax Tribunal be decided without deference to the rules, determinations, or interpretations of the Department of Revenue; to provide for related matters; to provide an effective date; to provide for applicability; to repeal conflicting laws; and for other purposes.

Senate Read and Referred

Legislative term

Georgia General Assembly 2019–2020

Session

2019-2020 Regular Session

Chamber or committee

Georgia House of Representatives

Measure type

Bill

Introduced

Mar 1, 2019