SB 185

  • Georgia Senate Bill
  • 2021-2022 Regular Session
  • Introduced in Senate
  • Passed Senate Mar 01, 2021
  • Passed House Mar 22, 2021
  • Signed by Governor Apr 29, 2021

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

Abstract

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.

Bill Sponsors (7)

Votes


Actions


Apr 29, 2021

Senate

Senate Date Signed by Governor

Georgia General Assembly

Effective Date

Senate

Act 41

Apr 07, 2021

Senate

Senate Sent to Governor

Mar 22, 2021

House

House Passed/Adopted

House

House Third Readers

Mar 16, 2021

House

House Committee Favorably Reported

  • Committee-Passage-Favorable
Judiciary

Mar 05, 2021

House

House Second Readers

Mar 03, 2021

House

House First Readers

Mar 01, 2021

Senate

Senate Passed/Adopted

Senate

Senate Third Read

Feb 26, 2021

Senate

Senate Read Second Time

Feb 25, 2021

Senate

Senate Committee Favorably Reported

  • Committee-Passage-Favorable
Judiciary

Feb 17, 2021

Senate

Senate Read and Referred

  • Referral-Committee
Judiciary

Feb 16, 2021

Senate

Senate Hopper

Bill Text

Bill Text Versions Format
SB 185/AP* PDF
As passed Senate PDF
As introduced LC 43 1892 PDF

Related Documents

Document Format
No related documents.

Sources

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