State of Georgia v. Fuller

The first ground of Fuller’s affidavit of illegality is based on Code § 92-3303 (a): “Except as provided in subsection (b) of this section, the amount of income taxes imposed by this law shall be' assessed within three years after the return was filed, and no proceeding in court without assessment for the collection of such taxes shall be begun after the expiration of such period.” It is provided in § 92-3303 (c) that, “When the assessment of any income tax has been made within the period of limitation properly applicable thereto, such tax may be collected by execution.”

In support of the…