Legal Affairs & Tax Policy (LATP) provides general in-house legal guidance for the Department of Revenue (DOR) and
issues written guidance to assist taxpayers in complying with Georgia’s tax laws, motor vehicle tag and title laws,
and regulatory and licensing requirements for the alcohol, tobacco and coin-operated amusement machine industries.
LATP also participates in the legislative process by analyzing more than 200 tax and regulatory bills filed by state
legislators each Legislative Session.
The attorneys in the Legal Affairs unit advise the State Revenue Commissioner and internal DOR divisions on the
day-to-day legal matters of DOR. This unit also serves as the primary liaison with the Office of the Attorney General,
which is the exclusive representative of DOR in courts and other tribunals. Legal Affairs’ responsibilities include:
ensuring compliance with federal and state privacy and taxpayer confidentiality laws; drafting and review of external
correspondence, forms, and general taxpayer guidance and communications; advising on collections and bankruptcy issues;
liaison with the Georgia Tax Tribunal; review of complex Open Records Act issues; drafting and review of regulations,
proposed legislation, contracts and other procurement documents.
The Tax Policy unit provides both individual and generalized tax guidance for each of the tax types and regulatory areas
administered by DOR. This unit holds conferences for taxpayers who wish to protest a Proposed Assessment or refund claim
denial and responds to letter ruling requests from taxpayers seeking DOR’s position on that taxpayer’s specific facts. Tax
Policy issues broader guidance in the form of rules and regulations, which require formal notice, a comment period, and a
public hearing. This unit issues policy statements and bulletins setting out DOR’s position on matters that do not rise
to the level of formal regulations. Tax Policy also participates in the legislative process by drafting and reviewing
proposed tax legislation and providing testimony as requested by Legislative Committees considering changes to Georgia’s
Public Revenue Code.