Georgia Dept. of Revenue v. Moore

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The issue on appeal before the Supreme Court was whether the appellate court in "Georgia Dept. of Revenue v. Moore," (730 SE2d 671 (2012)) correctly determined that, once the Georgia Department of Revenue settles a refund action with one responsible party against whom unpaid sales taxes were assessed, the Department was thereafter precluded by the voluntary payment doctrine from attempting collection of any amount still owing from a second responsible party. The Supreme Court found that the Court of Appeals' reasoning in that case was incorrect, and therefore the Court remanded the case for further consideration. View "Georgia Dept. of Revenue v. Moore" on Justia Law