Constitutionality.

- Georgia statutes providing for an import tax on all distilled spirits and table wines imported for use, consumption, or final delivery into the state do not violate the equal protection and commerce clauses of the federal constitution. Heublein, Inc. v. State, 256 Ga. 578, 351 S.E.2d 190, appeal dismissed, 483 U.S. 1013, 107 S. Ct. 3253, 97 L. Ed. 2d 753 (1987).

For case discussing constitutionality of former law, see Scott v. State, 187 Ga. 702, 2 S.E.2d 65 (1939), overruled on other grounds, Blackston v. State Dep't of Natural Resources, 255 Ga. 15, 334 S.E.2d 679 (1985).

The pre-1985 version of this Code section violated the commerce clause of the federal constitution because it amounted to an act of "simple economic protectionism." The rule announced in Bacchus Imports, Ltd. v. Dias, 468 U.S. 263, 104 S. Ct. 3049, 82 L. Ed. 2d 200 (1984), which held a similar Hawaii statute unconstitutional, applies retroactively to claims arising on facts antedating that decision. James B. Beam Distilling Co. v. Georgia, 501 U.S. 529, 111 S. Ct. 2439, 115 L. Ed. 2d 481 (1991).

Standing to bring action for refund.

- Where, under the pre-1985 version of O.C.G.A. § 3-4-60, the manufacturer remitted the tax payment to the revenue commissioner and subsequently, in an itemized billing statement, required the wholesaler to remit payment for "state stamps" or "state tax," it was the wholesaler which was the taxpayer for purposes of O.C.G.A. § 48-2-35 and, due to its lack of standing, the manufacturer was procedurally barred from pursuing an action for refund. James B. Beam Distilling Co. v. State, 263 Ga. 609, 437 S.E.2d 782 (1993), cert. denied, 513 U.S. 1056, 115 S. Ct. 662, 130 L. Ed. 2d 597 (1994).

Predeprivation remedies for disputed taxes.

- Where manufacturer remitted tax payments under the pre-1985 version of O.C.G.A. § 3-4-60, even if it was not procedurally barred from seeking a refund under O.C.G.A. § 48-2-35, its failure to avail itself of the predeprivation remedies available to it prior to payment of the disputed taxes results in denial of recovery of taxes so paid. James B. Beam Distilling Co. v. State, 263 Ga. 609, 437 S.E.2d 782 (1993), cert. denied, 513 U.S. 1056, 115 S. Ct. 662, 130 L. Ed. 2d 597 (1994).

C.J.S.

- 48 C.J.S., Intoxicating Liquors, § 199 et seq.

ALR.

- Specific tax imposed on goods in stock of dealer, as excise, or property tax, 173 A.L.R. 1316.

Interplay between Twenty-First Amendment and Commerce Clause concerning state regulation of intoxicating liquors, 116 A.L.R.5th 149.

What constitutes plain, speedy, and efficient state remedy under Tax Injunction Act (28 USCS § 1341), prohibiting federal district courts from interfering with assessment, levy, or collection of state business taxes, 31 A.L.R. Fed. 2d 237.