§11-10-23. Alternative dispute resolution of tax disputes.
On or before the thirty-first day of December, two thousand
two, the tax commissioner shall propose rules for legislative
approval in accordance with the provisions of article three,
chapter twenty-nine-a of this code which adopt and implement
alternative dispute resolution mechanisms which offer taxpayers
voluntary and cost-effective methods of resolving tax disputes in
order to encourage voluntary settlements and minimize the number of
disputes that require litigation to resolve the controversy.