Georgia Code
Article 1 - Real Estate Transfer Tax
§ 48-6-7. Refund of Erroneously or Illegally Collected Tax; Procedure for Filing Claim; Action for Refund in Superior Court Upon Denial of Claim; Manner of Paying Refund

History. Ga. L. 1971, p. 266, § 4; Code 1933, § 91A-3007, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 2012, p. 318, § 8/HB 100.
Editor’s notes.
Ga. L. 2012, p. 318, § 16(b)/HB 100, not codified by the General Assembly, provides, in part, that: “Sections 1 through 14 of this Act shall become effective on January 1, 2013, provided that cases pending on January 1, 2013, shall continue to be governed by the law in effect on December 31, 2012, until the conclusion of the case.”
Law reviews.
For note as to the voluntary payment doctrine in Georgia, see 16 Ga. L. Rev. 893 (1982).
For article on the 2012 amendment of this Code section, see 29 Ga. St. U. L. Rev. 70 (2012).

Structure Georgia Code