Procedure for refund of taxes, cost price of affixed stamps, and tax on tobacco or vaping products unfit for sale, use, or consumption and destroyed or exported.
The Office of the State Treasurer is authorized to pay, on the order of the commissioner, claims for refunds of cigar, cigarette, loose or smokeless tobacco, alternative nicotine product, or vapor product taxes found by the commissioner or the courts to be due any distributor, dealer, or taxpayer. The commissioner, upon proof satisfactory to the commissioner and in accordance with regulations promulgated by the commissioner, shall refund the cost price of stamps affixed to any package of cigars, cigarettes, or loose or smokeless tobacco or shall refund the tax paid on cigars, loose or smokeless tobacco, alternative nicotine products, or vapor products under the alternate method when the cigars, cigarettes, loose or smokeless tobacco, alternative nicotine products, or vapor products have become unfit for use, consumption, or sale and have been destroyed or shipped out of this state. History. Ga. L. 1955, p. 268, § 21; Ga. L. 1964, p. 50, § 3; Ga. L. 1967, p. 563, § 11; Code 1933, § 91A-5518, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1982, p. 3, § 48; Ga. L. 1993, p. 1402, § 18; Ga. L. 2003, p. 665, § 30; Ga. L. 2010, p. 863, § 2/SB 296; Ga. L. 2017, p. 774, § 48/HB 323; Ga. L. 2020, p. 257, § 2/SB 375. The 2020 amendment, effective January 1, 2021, deleted “or” preceding “loose” three times; inserted “, alternative nicotine product, or vapor product” in the first sentence; and, in the last sentence, inserted “, alternative nicotine products, or vapor products” twice, and substituted “have” for “has” twice. Editor’s notes. Ga. L. 2003, p. 665, § 1, not codified by the General Assembly, provides that: “This Act shall be known and may be cited as the ‘State and Local Tax Revision Act of 2003.’ ” Law reviews. For note as to the voluntary payment doctrine in Georgia, see 16 Ga. L. Rev. 893 (1982). RESEARCH REFERENCES C.J.S. 53 C.J.S., Licenses, § 72. ALR. Right to interest on tax refund or credit, 112 A.L.R. 1183; 88 A.L.R.2d 823. When right to refund of state or local taxes accrues, within statute limiting time for applying for refund, 46 A.L.R.2d 1350.