Georgia Oilmen's Ass'n v. Department of Revenue

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• concluding that we had jurisdiction to determine the constitutionality of a regulation
• Department of Revenue regulations authorized by statute and do not conflict with other statutory law
• agency policy was “interpretive rule” not subject to OCGA § 50-13-10 because it was not an independently promulgated agency rule but merely the agency’s interpretation of existing laws
• “Because of agencies’ presumed expertise in dealing with complex issues, we defer to the [Department] on the issue of reasonableness unless there is evidence the regulation is arbitrary and capricious.”

Source: CourtListener parenthetical corpus (CC0).