SB 185 — Revenue and Taxation; all questions of law decided by a court; matters from state board of equalization and refunds and appeals be decided without deference; require
A BILL to be entitled an Act to amend Chapter 2 of Title 48 of the O.C.G.A., relating to state administrative organization, administration, and enforcement of revenue and taxation, so as to require that all questions of law decided by a court or the Georgia Tax Tribunal on matters arising from the state board of equalization and matters arising from refunds and appeals of state administration of Title 48 be decided without deference to determinations or interpretations of the Department of Revenue except without any effect on the judicial standard of deference given to rules promulgated pursuant to Chapter 13 of Title 50, the "Georgia Administrative Procedure Act"; to amend Chapter 13A of Title 50 of the O.C.G.A., relating to tax tribunals; to provide for related matters; to repeal conflicting laws; and for other purposes.
Senate Date Signed by Governor