Blairsville Hardware & Supply Co. v. Oxford

Hall, Judge.

The sole question before this court is whether an affidavit of illegality is available to contest the assessment and collection of the Georgia sales and use tax upon the issuance and levy of an execution in accordance with the provisions of Section 19 of the Georgia Retailers’ and Consumers’ Sales and Use Tax Act. Ga. L. 1951, pp. 360, 382-383, as amended by Ga. L. 1952, pp. 334, 336 (Code Ann. § 92-3434a). Section 19, supra, provides in part: “upon any claim of illegal assessment and collection the taxpayer shall have his remedy under the Code of Georgia, Section 92-8445 et seq.,…