The Georgia Chamber believes that the creation of a dedicated, independent tax court to oversee disputes involving the Georgia Department of Revenue would allow for an efficient, streamlined resolution process for many tax disputes.
In addition, a tax court would also increase the uniformity of decisions in tax cases, taking away some of the unpredictability Georgia business owners sometimes face in this arena. The Chamber also believes a tax court would improve access to the judicial process and increase public confidence in the state tax system.