Court Opinion

ID: 9588289
Source: CourtListenerOpinion
Date Created: 2023-08-21 23:32:24.974436+00
Date Added: 2024-06-11T18:00:57.944758
License: Public Domain

Deen, Judge,
dissenting. In my opinion the evidence demands a finding that appellee is entitled to a refund of the tax paid in error in compliance with the directive of the State Revenue Commissioner, as the state was not entitled thereto under the decision in State of Ga. v. Thoni Oil &c. Stations, 121 Ga. App. 454 (174 SE2d 224). I further am convinced by the evidence that there was no price change after the commissioner demanded and received the excess tax, and that sales tax was not added to retail sale price, that the taxpayer did not "collect” the excess tax from customers, but advanced this sum out of what would otherwise have been its profits. I therefore disagree with the second division of the opinion.