Time for assessment.

The amount of taxes imposed by this article shall be assessed within the time periods specified in Code Section 48-2-49. History. Ga. L. 1951, p. 360, § 26; Ga. L. 1953, Jan.-Feb. Sess., p. 184, § 1; Ga. L. 1960, p. 941, §§ 1, 2; Ga. L. 1960, p. 1007, § 1; Code 1933, § 91A-4535, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1980, p. 10, § 29; Ga. L. 1985, p. 1350, § 3. JUDICIAL DECISIONS Period of limitations as to sums not required to be assessed. — As to sums not required to be assessed, the period of limitations is seven years from the time when a fi. fa. could first have been issued. Oxford v. Jessup, 101 Ga. App. 612, 115 S.E.2d 434, 1960 Ga. App. LEXIS 960 (1960). Assessment of proper, accepted returns does not change limitation of actions as to them. — Amounts due on returns properly made and accepted by the commissioner need not be assessed. The fact that the amounts are assessed does not change the limitation of action as to them. Oxford v. Jessup, 101 Ga. App. 612, 115 S.E.2d 434, 1960 Ga. App. LEXIS 960 (1960). Section inapplicable to returns properly made and accepted. — Section has no application to the amounts due by a taxpayer ascertained by returns properly made and accepted by the commissioner, whether the amounts so shown to be due are sought to be collected by assessment or execution. Oxford v. Jessup, 101 Ga. App. 612, 115 S.E.2d 434, 1960 Ga. App. LEXIS 960 (1960). Statute of limitations does not extinguish debt itself. — Statute of limitation contained in Ga. L. 1951, p. 360 (see O.C.G.A. T. 48, C. 8, A. 1) operates only to bar the remedy, not to extinguish the tax debt itself. Hawes v. Shuman, 125 Ga. App. 117, 186 S.E.2d 582, 1971 Ga. App. LEXIS 752 (1971). Payment of debt after period of limitations is expired. — Person who pays a debt after the running of the statute of limitations has expired cannot sue to recover the debt back because of this fact. Hawes v. Shuman, 125 Ga. App. 117, 186 S.E.2d 582, 1971 Ga. App. LEXIS 752 (1971). Voluntary payment of illegal taxes cannot be recovered. Hawes v. Shuman, 125 Ga. App. 117, 186 S.E.2d 582, 1971 Ga. App. LEXIS 752 (1971). Comparable income tax provisions. — Laws cited by former Code 1933, § 91A-4535 (see now O.C.G.A. § 48-8-64) were intended to serve the same function as to sales tax as acts cited in former Code 1933, § 92-3303 (see now O.C.G.A. § 48-7-82) were intended to serve as to the income tax. Oxford v. Jessup, 101 Ga. App. 612, 115 S.E.2d 434, 1960 Ga. App. LEXIS 960 (1960). RESEARCH REFERENCES Am. Jur. 2d. 67B Am. Jur. 2d, Sales and Use Taxes, §§ 231, 234 et seq. C.J.S. 84 C.J.S., Taxation, §§ 503 et seq., 596 et seq., 610 et seq. ALR. Construction and application of statute prohibiting or restricting reassessment after assessment and payment of taxes, 85 A.L.R. 107.