Georgia Department of Revenue v. Moore

Melton, Justice.

We granted certiorari in this case to determine whether, in Georgia Dept. of Revenue v. Moore, 317 Ga. App. 31 (730 SE2d 671) (2012), the Court of Appeals 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 is thereafter precluded by the voluntary payment doctrine from attempting collection of any amount still owing from a second responsible party. For the reasons set forth below, we find the reasoning employed by the Court of Appeals to be incorrect…