Period of limitations as to sums not required to be assessed.

- As to sums not required to be assessed, the period of limitations is seven years from the time when a fi. fa. could first have been issued. Oxford v. Jessup, 101 Ga. App. 612, 115 S.E.2d 434 (1960).

Assessment of proper, accepted returns does not change limitation of actions as to them.

- Amounts due on returns properly made and accepted by the commissioner need not be assessed. The fact that the amounts are assessed does not change the limitation of action as to them. Oxford v. Jessup, 101 Ga. App. 612, 115 S.E.2d 434 (1960).

Section inapplicable to returns properly made and accepted.

- Section has no application to the amounts due by a taxpayer ascertained by returns properly made and accepted by the commissioner, whether the amounts so shown to be due are sought to be collected by assessment or execution. Oxford v. Jessup, 101 Ga. App. 612, 115 S.E.2d 434 (1960).

Statute of limitations does not extinguish debt itself.

- Statute of limitation contained in Ga. L. 1951, p. 360 (see O.C.G.A. Art. 1, Ch. 8. T. 48) operates only to bar the remedy, not to extinguish the tax debt itself. Hawes v. Shuman, 125 Ga. App. 117, 186 S.E.2d 582 (1971).

Payment of debt after period of limitations is expired.

- Person who pays a debt after the running of the statute of limitations has expired cannot sue to recover the debt back because of this fact. Hawes v. Shuman, 125 Ga. App. 117, 186 S.E.2d 582 (1971).

Voluntary payment of illegal taxes cannot be recovered. Hawes v. Shuman, 125 Ga. App. 117, 186 S.E.2d 582 (1971).

Comparable income tax provisions.

- Laws cited by former Code 1933, § 91A-4535 (see now O.C.G.A. § 48-8-64) were intended to serve the same function as to sales tax as acts cited in former Code 1933, § 92-3303 (see now O.C.G.A. § 48-7-82) were intended to serve as to the income tax. Oxford v. Jessup, 101 Ga. App. 612, 115 S.E.2d 434 (1960).

Am. Jur. 2d.

- 67B Am. Jur. 2d, Sales and Use Taxes, §§ 231, 234 et seq.

C.J.S.

- 84 C.J.S., Taxation, §§ 503 et seq., 596 et seq., 610 et seq.

ALR.

- Construction and application of statute prohibiting or restricting reassessment after assessment and payment of taxes, 85 A.L.R. 107.