Editor's notes.

- In light of the similarity of the statutory provisions, opinions under former Code 1933, §§ 92-1403 and 92-1407, prior to amendment by Ga. L. 1978, p. 186, § 1, which were subsequently repealed but were succeeded by provisions in this Code section, are included in the annotations for this Code section.

Refunds are to be made to taxpayers.

- Retailer, like the distributor, of gasoline is not a taxpayer in the capacity of collecting the motor fuel taxes and turning the taxes over to the commissioner. Maynard v. Thrasher, 77 Ga. App. 316, 48 S.E.2d 473 (1948) (decided under former Code 1933, § 92-1407, prior to amendment by Ga. L. 1978, p. 186, § 1).

Who qualifies as a retailer.

- Gasoline supplier, selling at tank wagon price, when the station premises are leased to a lessee-dealer and the gasoline is consigned to the dealer, would not be considered a retailer so as to qualify for the 2 percent refund. 1963-65 Op. Att'y Gen. p. 268 (decided under former Code 1933, § 92-1407, prior to amendment by Ga. L. 1978, p. 186, § 1).

Tax refund for gasoline used for agricultural purposes.

- In order to qualify for the refund, the claimant must be using the gasoline in the operation of tractors or other farm equipment which is used exclusively for agricultural purposes and farm operations. Therefore, to be entitled to a refund, the claimant must be engaged in agriculture, that is, tilling the soil for the production of "crops" as that term was defined at common law. These crops must be of the type which owe the crops' existence to the cultivation of the land by the yearly labor of people. Perennial trees, bushes, and grasses do not qualify. 1963-65 Op. Att'y Gen. p. 191 (decided under former Code 1933, § 92-1403, prior to amendment by Ga. L. 1978, p. 186, § 1).

As to livestock and poultry, the eligibility for gasoline tax refund should be limited to where the actual production thereof was a part of a bona fide farm operation. In other words, if cattle were placed in a pen and no use of the land was made to grow any part of the feed nor any part of the land used for the purpose of grazing, then the cattle production would not be a farm operation and, therefore, not eligible for a gasoline tax refund. But when livestock is produced as a bona fide part of the farm operation, when the production of the land and the agricultural pursuit is marketed or used through the means of livestock, the person should be entitled to the refund and not be penalized and denied a refund because of livestock production. 1962 Op. Att'y Gen. p. 8 (decided under former Code 1933, § 92-1403, prior to amendment by Ga. L. 1978, p. 186, § 1).

Person engaged in the production of poultry is farming within the language of this section, and in the event the person otherwise fulfills the terms and conditions prescribed by the statute, the person would be entitled to a gasoline tax refund. 1962 Op. Att'y Gen. p. 16 (decided under former Code 1933, § 92-1403, prior to amendment by Ga. L. 1978, p. 186, § 1).

When a person takes another's poultry and another's feed and in effect sells services in caring for and feeding the poultry, when no part of the acreage is used to produce any feed or grazing for the poultry produced, the person should not be entitled to the refund, but when a person owns acreage that is used for the production of the feed, or to provide grazing for the poultry, that person should not be denied the refund. 1962 Op. Att'y Gen. p. 18 (decided under former Code 1933, § 92-1403, prior to amendment by Ga. L. 1978, p. 186, § 1).

Nurseries.

- As to nurseries, a refund should be allowed to the extent that the gasoline is used in the production of nursery products that is in truth and in fact a farm operation. 1962 Op. Att'y Gen. p. 8; 1962 Op. Att'y Gen. p. 516 (decided under former Code 1933, § 92-1403, prior to Ga. L. 1978, p. 186, § 1).

Foreign farm operators also entitled to refund.

- Foreign farm operator otherwise qualifying for gasoline tax refund for gasolines purchased for farm use would not be denied a refund simply because the operator is not a resident of this state. 1962 Op. Att'y Gen. p. 518 (decided under former Code 1933, § 92-1403, prior to amendment by Ga. L. 1978, p. 186, § 1).

Tractors used for plowing firebreaks.

- Turpentine company which utilizes tractors for the purpose of plowing firebreaks is not entitled to a vendee's tax refund permit for the gasoline used in such tractors. 1952-53 Op. Att'y Gen. p. 460 (decided under former Code 1933, § 92-1403, prior to amendment by Ga. L. 1978, p. 186, § 1).

C.J.S.

- 53 C.J.S., Licenses, § 112 et seq.

ALR.

- Right to interest on tax refund or credit, 112 A.L.R. 1183; 88 A.L.R.2d 823.

Retrospective operation of statute enlarging or shortening period for claim of tax refund, 163 A.L.R. 778.

When right to refund of state or local taxes accrues, within statute limiting time for applying for refund, 46 A.L.R.2d 1350.

Right to interest on tax refund or credit in absence of specific controlling statute, 88 A.L.R.2d 823.

Validity and applicability of statutory time limit concerning taxpayer's claim for state tax refund, 1 A.L.R.6th 1.