(a) This Code section shall be “Taxpayer Bill of Rights.”
For note on the 1993 enactment of this Code section, see 10 Georgia St. U.L. Rev. 215 (1998).
For note on the 1993 enactment of this Code section, see 10 Georgia St. U.L. Rev. 218 (1998).
known and may be cited as the
(b) The commissioner shall, as soon as practicable, but not later than January 1, 1994, prepare a statement which sets forth in simple and
nontechnical terms:
(1) The rights of a taxpayer and the obligations of the commissioner during any tax audit or examination;
(2) The procedure by which a taxpayer may appeal any adverse decision of the commissioner, including administrative and judicial
appeals;
(3) The procedures for prosecuting refund claims and for filing of
taxpayer complaints; and
(4) The procedures which the commissioner may use in enforcing the state’s revenue laws, including the filing and enforcement of liens.
(c) The statement shall also inform the taxpayer that the taxpayer
shall receive:
(1) Fair and courteous treatment in all dealings with the depart-
ment;
(2) Prompt and accurate responses to all questions and requests
for tax assistance; and
(3) A fair and timely hearing on a dispute of any tax liability as
provided for by law.
(d) The statement prepared in accordance with this Code section shall be distributed by the commissioner to a taxpayer:
(1) Upon request by the taxpayer;
(2) When a proposed assessment of any state tax is made against the taxpayer or when the taxpayer is contacted by the department for an examination of the taxpayer’s records, whichever is earlier; or
(3) When the commissioner deems it appropriate.
(e) The commissioner shall take such action as deemed necessary to
ensure that distribution to a taxpayer does not result in multiple statements being sent to any one taxpayer.
1993, Code Section 48-1-8, enacted by Ga. L. 1993, p. 294, § 1, was redesignated as Code Section 48-1-9, since Ga. L. 1993, p. 1647, § 1, also enacted a Code Section 48-1-8.