Best Tobacco, Inc. v. Department of Revenue

Ellington, Judge.

Best Tobacco, Inc. filed an action in the Superior Court of Fulton County against the Georgia Department of Revenue seeking an injunction and a declaratory judgment. After a hearing on the Department’s motion to dismiss the complaint, the superior court concluded that Best Tobacco had failed to exhaust available administrative remedies 1 and, therefore, that the complaint failed to state a claim upon which relief could be granted in the superior court. The superior court accordingly granted the Department’s motion and dismissed the action for failure to state a claim. Best…