The Commissioner shall promptly pay all taxes, fees, dues, charges, and penalties and interest which he is authorized to collect under this title to the Office of the State Treasurer to the credit of the general fund. The Commissioner, however, is authorized to make refunds of or to allow credits for any amounts which have been illegally or erroneously paid or collected pursuant to any provision of this title; and such payments to the Office of the State Treasurer shall be less the amount of any such refunds or credits, provided that no refunds or credits shall be allowed under this Code section unless a written request for such refund or credit is filed with the Commissioner within seven years from the date of payment or collection of the amount for which a refund or credit is claimed.
History. Code 1933, § 56-228, enacted by Ga. L. 1960, p. 289, § 1; Ga. L. 1976, p. 1080, § 1; Ga. L. 1993, p. 1402, § 18; Ga. L. 2010, p. 863, § 2/SB 296.
Structure Georgia Code
Chapter 2 - Department and Commissioner
§ 33-2-2. Seal of Commissioner
§ 33-2-3. Organization of Department by Commissioner
§ 33-2-9. Rules and Regulations
§ 33-2-10. Issuance and Service of Orders and Notices
§ 33-2-13. Access of Commissioner to Records; Correction of Inadequate or Incorrect Accounts
§ 33-2-15. Payment of Expenses of Examinations; Immunity of Examiners
§ 33-2-17. Conduct of Hearings by Commissioner Generally; Demands for Hearings
§ 33-2-18. Place of Hearings; Hearings to Be Open to Public
§ 33-2-19. Notice of Hearings Generally
§ 33-2-20. Notice to Show Cause
§ 33-2-22. Adjournment of Hearings; Effect of Nonattendance
§ 33-2-23. Issuance of Order on Hearing; Contents
§ 33-2-26. Persons Entitled to Appeal; Procedure Generally
§ 33-2-28. Scope of Judicial Review; Disposition of Action by Reviewing Court
§ 33-2-29. Disposition of Amounts Collected Under Title Generally; Allowance of Refunds and Credits