republic-os/legislation/us/states/ga/2021-22/sb-185.md

type, title, description, jurisdiction, legislature, session, identifier, citation, classification, subjects, status, primary_sponsors, version_count, action_count, vote_count, first_action, last_action, source, source_identifier, source_url, source_hash, vintage, source_snapshot, retrieved_at, confidence, tags

type	title	description	jurisdiction	legislature	session	identifier	citation	classification	subjects	status	primary_sponsors	version_count	action_count	vote_count	first_action	last_action	source	source_identifier	source_url	source_hash	vintage	source_snapshot	retrieved_at	confidence	tags
Bill	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.	us/states/ga	Georgia General Assembly	2021_22	SB 185	Georgia SB 185 (2021_22)	bill		enacted	Bill Cowsert Bo Hatchett Chuck Hufstetler Jeff Mullis John Kennedy Kay Kirkpatrick Steve Gooch	3	15	1	2021-02-16	2021-04-29	openstates	ocd-bill/40408706-70a5-4734-905a-4667500b2c75	http://webservices.legis.ga.gov/GGAServices/Legislation/Service.svc?wsdl	e4ba4923046748c0b0422f8046d9596e76d3205afb6c1e8e895867417c339488	2026-07-01	https://data.openstates.org/daily/2026-07-01/public.pgdump	2026-07-06	reported	legislation bill us-ga

Georgia SB 185 (2021_22) — 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.

Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. As introduced LC 43 1892 (committee substitute) — source
2. As passed Senate (committee substitute) — source
3. SB 185/AP* (committee substitute) — source

Votes

• PASSAGE — 50–0 (pass) · upper

Sponsors

• Bill Cowsert — primary (person)
• Bo Hatchett — primary (person)
• Chuck Hufstetler — primary (person)
• Jeff Mullis — primary (person)
• John Kennedy — primary (person)
• Kay Kirkpatrick — primary (person)
• Steve Gooch — primary (person)

Timeline

The legislative action history — every referral, reading, and vote.

• 2021-02-16 Senate Hopper
• 2021-02-17 Senate Read and Referred referral-committee
• 2021-02-25 Senate Committee Favorably Reported committee-passage-favorable
• 2021-02-26 Senate Read Second Time reading-2
• 2021-03-01 Senate Third Read reading-3
• 2021-03-01 Senate Passed/Adopted passage
• 2021-03-03 House First Readers reading-1
• 2021-03-05 House Second Readers reading-2
• 2021-03-16 House Committee Favorably Reported committee-passage-favorable
• 2021-03-22 House Third Readers reading-3
• 2021-03-22 House Passed/Adopted passage
• 2021-04-07 Senate Sent to Governor executive-receipt
• 2021-04-29 Senate Date Signed by Governor executive-signature
• 2021-04-29 Act 41 executive-signature
• 2021-04-29 Effective Date

Source

OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/40408706-70a5-4734-905a-4667500b2c75. Confidence: reported (aggregated from official Georgia legislature records).