Fabio
80 lines
4.8 KiB
Markdown
80 lines
4.8 KiB
Markdown
---
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type: "Bill"
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title: "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"
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description: "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."
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jurisdiction: "us/states/ga"
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legislature: "Georgia General Assembly"
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session: "2021_22"
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identifier: "SB 185"
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citation: "Georgia SB 185 (2021_22)"
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classification: ["bill"]
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subjects: []
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status: "enacted"
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primary_sponsors: ["Bill Cowsert", "Bo Hatchett", "Chuck Hufstetler", "Jeff Mullis", "John Kennedy", "Kay Kirkpatrick", "Steve Gooch"]
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version_count: 3
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action_count: 15
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vote_count: 1
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first_action: "2021-02-16"
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last_action: "2021-04-29"
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source: "openstates"
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source_identifier: "ocd-bill/40408706-70a5-4734-905a-4667500b2c75"
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source_url: "http://webservices.legis.ga.gov/GGAServices/Legislation/Service.svc?wsdl"
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source_hash: "e4ba4923046748c0b0422f8046d9596e76d3205afb6c1e8e895867417c339488"
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vintage: "2026-07-01"
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source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
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retrieved_at: "2026-07-06"
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confidence: "reported"
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tags: ["legislation", "bill", "us-ga"]
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---
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# 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
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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.
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## Version chain
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The bill's text revisions, in order — the diff chain from filing to enrollment.
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1. **As introduced LC 43 1892** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20212022/197699.pdf)
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2. **As passed Senate** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20212022/199208.pdf)
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3. **SB 185/AP*** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20212022/201138.pdf)
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## Votes
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- PASSAGE — **50–0** (pass) · upper
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## Sponsors
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- Bill Cowsert — primary (person)
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- Bo Hatchett — primary (person)
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- Chuck Hufstetler — primary (person)
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- Jeff Mullis — primary (person)
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- John Kennedy — primary (person)
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- Kay Kirkpatrick — primary (person)
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- Steve Gooch — primary (person)
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## Timeline
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The legislative action history — every referral, reading, and vote.
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- **2021-02-16** Senate Hopper
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- **2021-02-17** Senate Read and Referred `referral-committee`
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- **2021-02-25** Senate Committee Favorably Reported `committee-passage-favorable`
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- **2021-02-26** Senate Read Second Time `reading-2`
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- **2021-03-01** Senate Third Read `reading-3`
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- **2021-03-01** Senate Passed/Adopted `passage`
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- **2021-03-03** House First Readers `reading-1`
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- **2021-03-05** House Second Readers `reading-2`
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- **2021-03-16** House Committee Favorably Reported `committee-passage-favorable`
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- **2021-03-22** House Third Readers `reading-3`
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- **2021-03-22** House Passed/Adopted `passage`
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- **2021-04-07** Senate Sent to Governor `executive-receipt`
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- **2021-04-29** Senate Date Signed by Governor `executive-signature`
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- **2021-04-29** Act 41 `executive-signature`
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- **2021-04-29** Effective Date
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## Source
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OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/40408706-70a5-4734-905a-4667500b2c75`. Confidence: reported (aggregated from official Georgia legislature records).
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