Georgia Dilutes Judicial Deference to Tax Agency Regulations (1)

Georgia courts will have wider authority to interpret the state tax code under a bill headed to Republican Gov. Brian Kemp, rolling back decades of judicial deference to the state’s revenue department.

The Georgia House approved S.B. 185, which dilutes the principles of “Chevron deference” in state court tax cases and disputes before the Georgia Tax Tribunal on Monday. Chevron deference is a principle of administrative law compelling courts to defer to agency interpretations of ambiguous statutes that an agency must administer.

Georgia’s move comes a year after a similar legislative effort in Atlanta fell short. Arizona, Michigan, ...