The Tax Law and Policy Section is part of the Administrative Division. The Section's Tax Policy Analysts handle designated areas of taxation and also administer the following functions:

• Analyzing legislation


• Handling certain taxpayer protests and refund claims


• Holding taxpayer conferences


• Issuing determinations concerning exemption-related requests


• Issuing policy statements and informational bulletins


• Promulgating rules and regulations for the Department


• Responding to letter ruling requests from taxpayers

• Tax Law and Policy Staff

• Administrative Appeal Guidelines

• Official Code of Georgia Annotated

• Letter Ruling Requests

• Revenue Rules and Regulations

• Policy Statements

• Informational Bulletins

• Helpful Links

•  Reference Library
  • Georgia Constitution
  • Legislative Analysis
  • Opinions of the Attorney General

• Frequently Asked Questions