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of
the Georgia Code
2006 Georgia Code - 3-2-13
3-2-13. (a) The commissioner may issue credits for taxes
paid by or due from a wholesaler when it is shown to the
commissioneŕs
satisfaction that any of the following events has occurred:
(1) Alcoholic beverages have been
received by the wholesaler through an error in shipment and the
alcoholic beverages are returned to the shipper prior to any sale
by the wholesaler in this state; (2) Alcoholic beverages ordered by the
wholesaler have been destroyed in transit prior to entry into the
wholesaleŕs
warehouse or storage area; (3) Alcoholic beverages which are unfit for
consumption upon receipt have been received by the wholesaler and
the alcoholic beverages are returned to the shipper or destroyed
prior to any sale by the wholesaler in this state;
(4) Alcoholic beverages have been
destroyed while in the possession of a wholesaler within the state
by an act of God, such as fire, flood, lightning, wind, or other
natural calamity; (5) Wines
have been sold by the wholesaler for delivery and consumption
outside the state, provided the sale and delivery shall in all
respects comply with the requirements of Code Section 3-6-26.1;
or (6) Taxes were paid under
a statute expressly held to be unconstitutional by a court of last
resort and the payments were made under protest and the ground of
the protest was the same as the basis for the ruling of
unconstitutionality by the court of last resort.
(b) No person shall receive a credit
for taxes paid in any case where an amount equal to the amount of
taxes paid has been charged to or paid by any purchaser of the
person seeking a refund or credit. When an applicant is issued a
credit for taxes paid, in every case where an amount equal to the
amount of taxes paid has been charged to or paid by any purchaser
of the applicant, the applicant shall refund or credit to the
purchaser or customer an amount equal to the credit allowed by the
commissioner. (c) In the
event that the commissioner issues a credit under this Code section
to a person who has or will have insufficient tax liabilities to
the State of Georgia against which to offset the credit, the
commissioner shall issue a refund to such person for the unusable
portion of the credit.
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