O.C.G.A.
O.C.G.A.

O.C.G.A. § 3-2-13 (2019)

Issuance of refunds or credits for taxes paid

✓ O.C.G.A. — 2019 edition (Public.Resource.Org Release 73)
Code text and O.C.G.A. statutory annotations on this page reflect the 2019 Official Code of Georgia Annotated (Public.Resource.Org Release 73, 2019-08-21; public domain per Georgia v. Public.Resource.Org, 2020). The Syfert case-law annotations in Notes of Decisions, below, are current.
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(a) The commissioner may issue credits for taxes paid by or due from a wholesaler when it is shown to the commissioner’s satisfaction that any of the following events has occurred:

(1) Alcoholic beverages have been received by the wholesaler through an error in shipment and the alcoholic beverages are returned to the shipper prior to any sale by the wholesaler in this state;

(2) Alcoholic beverages ordered by the wholesaler have been destroyed in transit prior to entry into the wholesaler’s warehouse or storage area;

(3) Alcoholic beverages which are unfit for consumption upon receipt have been received by the wholesaler and the alcoholic beverages are returned to the shipper or destroyed prior to any sale by the wholesaler in this state;

(4) Alcoholic beverages have been destroyed while in the possession of a wholesaler within the state by an act of God, such as fire, flood, lightning, wind, or other natural calamity;

(5) Wines have been sold by the wholesaler for delivery and consumption outside the state, provided the sale and delivery shall in all respects comply with the requirements of Code Section 3-6-26.1; or

(6) Taxes were paid under a statute expressly held to be unconstitutional by a court of last resort and the payments were made under protest and the ground of the protest was the same as the basis for the ruling of unconstitutionality by the court of last resort.

(b) No person shall receive a credit for taxes paid in any case where an amount equal to the amount of taxes paid has been charged to or paid by any purchaser of the person seeking a refund or credit. When an applicant is issued a credit for taxes paid, in every case where an amount equal to the amount of taxes paid has been charged to or paid by any purchaser of the applicant, the applicant shall refund or credit to the purchaser or customer an amount equal to the credit allowed by the commissioner.

(c) In the event that the commissioner issues a credit under this Code section to a person who has or will have insufficient tax liabilities to the State of Georgia against which to offset the credit, the commissioner shall issue a refund to such person for the unusable portion of the credit.

History

Code 1933, § 5A-313, enacted by Ga. L. 1980, p. 1573, § 1; Ga. L. 1981, p. 1269, § 11; Ga. L. 1992, p. 1458,

§ 1; Ga. L. 1993, p. 83, § 1; Ga. L. 2006, p. 206, § 3/HB 1248.

Annotations

RESEARCH REFERENCES C.J.S. - 48 C.J.S., Intoxicating Liquors, § 419 et seq.

Notes of Decisions
Cited in 2 cases, 1993–1993 · leading case: Age Int'l, Inc. v. Miller, 830 F. Supp. 1484 (N.D. Ga. 1993).
Sort: Relevance Newest Treatment
Age Int'l, Inc. v. Miller, 830 F. Supp. 1484 (N.D. Ga. 1993). · cites it 25× “This procedure, codified as O.C.G.A § 3-2-13, was enacted in 1980. It provided that the commissioner “may issue refunds or credits for taxes” paid by wholesalers or manufacturers, in certain circumstances.”
James B. Beam Distilling Co. v. State, 437 S.E.2d 782 (Ga. 1993). · cites it 4× “[6] Credits or refunds issued in the discretion of the revenue commissioner under OCGA § 3-2-13 to a manufacturer are statutorily required to be refunded or credited to the wholesaler, the party who actually paid the tax.”
— 3-2-13(a) — 1 case
Age Int'l, Inc. v. Miller, 830 F. Supp. 1484 (N.D. Ga. 1993). “This procedure, codified as O.C.G.A § 3-2-13, was enacted in 1980. It provided that the commissioner “may issue refunds or credits for taxes” paid by wholesalers or manufacturers, in certain circumstances.”
— 3-2-13(a)(6) — 1 case
Age Int'l, Inc. v. Miller, 830 F. Supp. 1484 (N.D. Ga. 1993). “This procedure, codified as O.C.G.A § 3-2-13, was enacted in 1980. It provided that the commissioner “may issue refunds or credits for taxes” paid by wholesalers or manufacturers, in certain circumstances.”
— 3-2-13(b) — 1 case
Age Int'l, Inc. v. Miller, 830 F. Supp. 1484 (N.D. Ga. 1993). “This procedure, codified as O.C.G.A § 3-2-13, was enacted in 1980. It provided that the commissioner “may issue refunds or credits for taxes” paid by wholesalers or manufacturers, in certain circumstances.”
— 3-2-13(b)(6) — 1 case
Age Int'l, Inc. v. Miller, 830 F. Supp. 1484 (N.D. Ga. 1993). “This procedure, codified as O.C.G.A § 3-2-13, was enacted in 1980. It provided that the commissioner “may issue refunds or credits for taxes” paid by wholesalers or manufacturers, in certain circumstances.”
— 3-2-13(c) — 1 case
Age Int'l, Inc. v. Miller, 830 F. Supp. 1484 (N.D. Ga. 1993). “This procedure, codified as O.C.G.A § 3-2-13, was enacted in 1980. It provided that the commissioner “may issue refunds or credits for taxes” paid by wholesalers or manufacturers, in certain circumstances.”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.