New Cingular Wireless Pcs, LLC v. Georgia Department of Revenue

Dillard, Chief Judge.

*516 New Cingular Wireless PCS, LLC; Chattanooga MSA LP; Georgia RSA No. 3, LP; and Northeastern Georgia RSA Limited Partnership ("appellants") filed suit against the Georgia Department of Revenue ("the Department") and Lynnette T. Riley in her official capacity as commissioner, following the Department's refusal to issue a refund of what the appellants contend were erroneously paid taxes. The Department filed a motion to dismiss the appellants' action, which the trial court granted. Appellants then appealed to this Court, contending that the trial court erred in concluding…