Title 48, Chapter 2, Section 35
( 48-2-35)
(a) A taxpayer shall be refunded any and all taxes or fees which are
determined to have been erroneously or illegally assessed and
collected from such taxpayer under the laws of this state, whether
paid voluntarily or involuntarily, and shall be refunded interest on
the amount of the taxes or fees at the rate of 1 percent per month
from the date of payment of the tax or fee to the commissioner. For
the purposes of this Code section, any period of less than one month
shall be considered to be one month. Refunds shall be drawn from
the treasury on warrants of the Governor issued upon itemized
requisitions showing in each instance the person to whom the refund
is to be made, the amount of the refund, and the reason for the
refund. (b)(1) A claim for refund of a tax or fee erroneously or illegally
assessed and collected may be made by the taxpayer at any time
within three years after the date of the payment of the tax or fee
to the commissioner. Each claim shall be filed in writing in the
form and containing such information as the commissioner may
reasonably require and shall include a summary statement of the
grounds upon which the taxpayer relies. Should any person be
prevented from filing such an application because of his own or
his counsel's service in the armed forces during such period, the
period of limitation shall date from his or his counsel's
discharge from the service. (2) In the event the taxpayer desires a conference or hearing
before the commissioner in connection with any claim for refund,
he shall specify such desire in writing in the claim and, if the
claim conforms with the requirements of this Code section, the
commissioner shall grant a conference at a time he shall
reasonably specify. (3) The commissioner or his delegate shall consider information
contained in the taxpayer's claim for refund, together with such
other information as may be available, and shall approve or
disapprove the taxpayer's claim and notify the taxpayer of his
action. (4) Any taxpayer whose claim for refund is denied by the
commissioner or his delegate or whose claim is not decided by the
commissioner or his delegate within one year from the date of
filing the claim shall have the right to bring an action for a
refund in the superior court of the county of the residence of the
taxpayer, except that: (A) If the taxpayer is a public utility or a nonresident, the
taxpayer shall have the right to bring an action for a refund in
the superior court of the county in which is located the
taxpayer's principal place of doing business in this state or in
which the taxpayer's chief or highest corporate officer or
employee resident in this state maintains his office; or (B) If the taxpayer is a nonresident individual or foreign
corporation having no place of doing business and no officer or
employee resident and maintaining his office in this state, the
taxpayer shall have the right to bring an action for a refund in
the Superior Court of Fulton County or in the superior court of
the county in which the commissioner in office at the time the
action is filed resides. (5) No action or proceeding for the recovery of a refund under
this Code section shall be commenced before the expiration of one
year from the date of filing the claim for refund unless the
commissioner or his delegate renders a decision on the claim
within that time, nor shall any action or proceeding be commenced
after the expiration of two years from the date the claim is
denied. The two-year period prescribed in this paragraph for
filing an action for refund shall be extended for such period as
may be agreed upon in writing between the taxpayer and the
commissioner during the two-year period or any extension thereof. (c) In the event any taxpayer's claim for refund is approved by the
commissioner or his delegate and the taxpayer has not paid other
state taxes which have become due, the commissioner or department
may set off the unpaid taxes against the refund. When the setoff
authorized by this subsection is exercised, the refund shall be
deemed granted and the amount of the setoff shall be considered for
all purposes as a payment toward the particular tax debt which is
being set off. Any excess refund remaining after the setoff has been
applied shall be refunded to the taxpayer. (d) This Code section shall not apply to taxes paid or stamps
purchased for alcoholic beverages pursuant to Title 3. |