History. Ga. L. 1937-38, Ex. Sess., p. 103, § 11; Ga. L. 1964, p. 62, § 3; Ga. L. 1972, p. 207, § 6; Ga. L. 1974, p. 615, § 1; Ga. L. 1976, p. 692, § 1; Ga. L. 1977, p. 1154, § 2; Ga. L. 1978, p. 1645, § 1; Code 1933, § 5A-2702, enacted by Ga. L. 1980, p. 1573, § 1; Ga. L. 1981, p. 1269, § 36; Ga. L. 1992, p. 1458, § 3; Ga. L. 2017, p. 406, § 6/SB 85.
The 2017 amendment, effective September 1, 2017, added the proviso at the end of subsection (a); and substituted “licensee” for “wholesaler” at the beginning of subsection (d).
Editor’s notes.
Ga. L. 1992, p. 1458, § 5, not codified by the General Assembly, provides: “(a) Section 3 of this Act shall become effective February 1, 1993. All other provisions of this Act shall become effective upon its approval by the Governor [April 13, 1992] or upon its becoming law without such approval.
“(b) With regard to taxes paid and stamps purchased on or after the effective date of this Act, all provisions of this Act shall fully apply.
“(c) With regard to taxes paid and stamps purchased prior to the effective date of this Act and with regard to which no application for credit or claim for refund was filed prior to the effective date of this Act, all of the provisions of this Act shall apply, provided that, with regard to payments made less than three years prior to the effective date of this Act, the taxpayer shall have 90 days from the effective date of this Act within which to file with the commissioner the protest and the application for credit provided for by this Act, and provided, further, that no interest shall be allowed on any such taxes paid or stamps purchased.
“(d) With regard to taxes paid and stamps purchased prior to the effective date of this Act and with regard to which an application for credit or claim for refund has been filed prior to the effective date of this Act, the law which was in effect at the time the application for credit or claim for refund was filed shall apply, provided that no interest shall be allowed on any such payments, and provided, further, that if a suit for refund or credit has not been filed prior to the effective date of this Act with regard to any such application or claim, any suit for recovery of a credit pertaining to such a claim or application must be filed within 90 days after the effective date of this Act.