The Act requires the Commissioner of Revenue to develop a statement describing, in simple language, taxpayer rights, procedures for enforcing those rights, and notifications that the taxpayer will receive courteous and responsive service. The Act further provides for distribution of the statement.
Susan J. Swinson,
REVENUE AND TAXATION General Provisions: Develop Taxpayer Bill of Rights,
Ga. St. U. L. Rev.
Available at: https://readingroom.law.gsu.edu/gsulr/vol10/iss1/30