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.
Section: 50-13a-1 50-13a-2 50-13a-3 50-13a-4 50-13a-5 50-13a-6 50-13a-7 50-13a-8 50-13a-9 50-13a-10 50-13a-11 50-13a-12 50-13a-13 50-13a-14 50-13a-15 NextLast modified: October 14, 2016