TITLE 48 REVENUE AND TAXATION

Section 8. Sales and Use Taxes, 48-8-1 through 48-8-278.

ARTICLE 1 STATE SALES AND USE TAX

48-8-72. Over-collected sales or use tax.

1. A cause of action against a seller for over-collected sales or use taxes does not accrue until a purchaser has provided written notice to the seller and the seller has had 60 days to respond. Such notice to the seller must contain the information necessary to determine the validity of the request.
2. In connection with a purchaser's request from a seller of over-collected sales or use taxes, a seller shall be presumed to have a reasonable business practice if, in the collection of such sales or use taxes, the seller:
   1. Uses either a provider or a system, including a proprietary system, that is certified by the state; and
   2. Has remitted to the state all taxes collected less any deductions, credits, or collection allowances.

(Code 1981, §48-8-72, enacted by Ga. L. 2010, p. 662, § 18/HB 1221; Ga. L. 2013, p. 141, § 48/HB 79.)