Bringing action raising issue of taxability; copy of initial pleading to Attorney General; filing of acknowledgment of pleading in court; judgment void absent filed acknowledgment.

If the issue of taxability under this article is raised in any case, the person raising the issue shall furnish the Attorney General with a copy of the initial pleading in which the issue is raised. The Attorney General shall acknowledge receipt of the pleading and his acknowledgment shall be filed in the court in which the case is pending. Any judgment rendered in a case in which the acknowledgment has not been filed shall be void and of no effect. History. Ga. L. 1951, p. 360, § 12; Ga. L. 1953, Jan.-Feb. Sess., p. 197, § 1; Code 1933, § 91A-4512.1, enacted by Ga. L. 1979, p. 5, § 96. JUDICIAL DECISIONS Notice under § 48-2-9 need not be given when action brought to recover taxes. — Action to recover a sum alleged to be due as a tax imposed by Ga. L. 1951, p. 360 (see now O.C.G.A. T. 48, C. 8, A. 1) may be maintained under those provisions without giving notice thereof under Ga. L. 1937-38, Ex. Sess., p. 77, § 8 (see now O.C.G.A. § 48-2-9). Craig-Tourial Leather Co. v. Reynolds, 87 Ga. App. 360, 73 S.E.2d 749, 1952 Ga. App. LEXIS 687 (1952). RESEARCH REFERENCES C.J.S. 7A C.J.S., Attorney General, §§ 11, 13. ALR. Sales or use tax on motor vehicle purchased out of state, 45 A.L.R.3d 1270.