Section 2Sec./Art. 2

Declaration of Policy. - It is hereby declared the policy of the State:

(1) To provide a healthy environment for the tax paying public that protects and safeguards taxpayer rights and welfare, as well as assures the fair treatment of all taxpayers;

(2) To modernize tax administration and improve its efficiency and effectiveness by providing mechanisms that encourage proper and easy compliance at least cost and resources possible;

(3) To update the taxation system, adopt the best practices, and replace antiquated procedures; and

(4) To enact policies and procedures, which are appropriate to different types of taxpayers.