Authority of commissioner to prorate tax of person moving into or out of state; requirement that taxpayer prorate exemptions; applicability of Code section subject to commissioner’s discretion.

Whenever the commissioner in his discretion determines that a person is not liable for the tax for an entire year because of moving into the state or moving out of the state, he may prorate the amount of the tax due the state and also may require the taxpayer to prorate any exemptions on the basis of the time spent within the state. The commissioner in his reasonable discretion shall be the sole judge as to when this Code section shall apply. History. Code 1933, § 92-3316, enacted by Ga. L. 1937, p. 109, § 20; Code 1933, § 91A-3808, enacted by Ga. L. 1978, p. 309, § 2. JUDICIAL DECISIONS Scope of commissioner’s discretion. — Discretion given to the State Revenue Commission (now commissioner) does not mean that the commission has the discretion to determine what is the law, but simply that the commission can determine facts which are necessary to make applicable the commission’s provisions. It is not empowered to exclude from the commission’s provisions a person who manifestly comes within its terms. The commission cannot set aside the law, but must enforce the law. That the commission is the sole judge of the facts to apply in a particular case does not mean that the commission may act arbitrarily and withhold benefits to which a taxpayer is clearly entitled. Forrester v. Culpepper, 194 Ga. 744, 22 S.E.2d 595, 1942 Ga. LEXIS 663 (1942). RESEARCH REFERENCES C.J.S. 84 C.J.S., Taxation, §§ 540 et seq., 650. ALR. Protection of out-of-state sellers from state income tax by Public Law 86-272 (15 U.S.C.A. §§ 381 to 384), 182 A.L.R. Fed. 291.