American Legion Post 69 v. Undercofler

Pannell, Judge.

The defendant in error in this court, the Revenue Commissioner of the State of Georgia, made an assessment against the plaintiff in error for sales taxes, to which assessment plaintiff in error duly entered his appeal with the Commissioner pursuant to Code Ann. § 92-8446, which Code sec*522tion applies to assessments for taxes made by the Commissioner under the Georgia Retailer’s and Consumer’s Sales and Use Tax Act (Code Ann. Ch. 92-34a). Williams v. Farr, 97 Ga. App. 881, 883 (104 SE2d 713). The Commissioner did not certify and transmit the appeal and the record to the clerk of…