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(a) In any case in which the clerk of superior court erroneously or illegally collects the tax imposed by this article and remits the tax to the commissioner, the taxpayer from whom the tax was collected may file a claim for refund with the commissioner at any time within one year after the date of collection. Each claim for refund shall be made in writing and shall be accompanied by evidence supporting the claim that the collection was erroneous or illegal. The commissioner or his delegate shall consider the information contained in the taxpayer’s claim for refund and other available information, shall approve or disapprove the claim, and shall notify the taxpayer of the decision.
(b) (1) A taxpayer whose claim for a refund is denied by the commissioner or the commissioner’s delegate or with respect to whose claim no decision is rendered by the commissioner or the commissioner’s delegate within one year from the date of filing the claim shall have the right to bring an action for a refund in the superior court of the county where the disputed tax was originally collected or in the Georgia Tax Tribunal in accordance with Chapter 13A of Title 50. The taxpayer shall bring the action for refund against the clerk of superior court of the county which collected the disputed tax. The commissioner in the commissioner’s official capacity shall be made a party defendant to the action in order that the interests of the state may be represented in the action. The Attorney General shall represent both defendants in the action. If it is determined in the action that an amount claimed by the taxpayer was erroneously or illegally collected, the taxpayer shall be entitled to judgment against the defendant clerk of the superior court in the clerk’s official capacity for the amount erroneously or illegally collected, without interest to the date of judgment.
(2) No action for refund shall be brought after the expiration of 60 days from the date of denial of the taxpayer’s claim for refund by the commissioner.
(3) For the purposes of this Code section, a failure by the commissioner to grant or deny the taxpayer’s claim for refund within the one-year period shall constitute a constructive denial of the claim.
(c) If a claim for refund is allowed by the commissioner as provided in subsection (a) of this Code section or if the taxpayer obtains a final judgment as provided in subsection (b) of this Code section, the commissioner shall refund the amount erroneously or illegally collected from funds remitted by the clerk of superior court who collected the tax. The refund shall be paid and charged in the same proportion that the disputed tax was originally distributed by the commissioner as provided in this article. History. Ga. L. 1971, p. 266, § 4; Code 1933, § 91A-3007, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 2012, p. 318, § 8/HB 100. Editor’s notes. Ga. L. 2012, p. 318, § 16(b)/HB 100, not codified by the General Assembly, provides, in part, that: “Sections 1 through 14 of this Act shall become effective on January 1, 2013, provided that cases pending on January 1, 2013, shall continue to be governed by the law in effect on December 31, 2012, until the conclusion of the case.” Law reviews. For note as to the voluntary payment doctrine in Georgia, see 16 Ga. L. Rev. 893 (1982). For article on the 2012 amendment of this Code section, see 29 Ga. St. U. L. Rev. 70 (2012). JUDICIAL DECISIONS Florida public authority not entitled to exemption. — Florida public authority’s action under O.C.G.A. § 48-6-7(b), protesting the denial by the Revenue Commissioner of the State of Georgia of its request for a refund of real estate transfer tax, paid pursuant to O.C.G.A. § 48-6-1, was denied since it was found that the exemption provided in O.C.G.A. § 48-6-2(a)(3) did not apply to the out-of-state public authority; the Commissioner’s determination that the exemption did not apply to such an entity was entitled to deference pursuant to the principles of O.C.G.A. § 48-2-12. Hicks v. Fla. State Bd. of Admin., 265 Ga. App. 545, 594 S.E.2d 745, 2004 Ga. App. LEXIS 179 (2004). RESEARCH REFERENCES Am. Jur. 2d. 72 Am. Jur. 2d, State and Local Taxation, § 965 et seq. C.J.S. 85 C.J.S., Taxation, § 1049 et seq. ALR. 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. Recovery of tax paid on exempt property, 25 A.L.R.4th 186.