Hawes v. Smith

Whitman, Judge.

In this case the plaintiff taxpayers filed a suit for a refund of sales and use tax for an amount claimed to have been overpaid for the period of January 1, 1963, through December 31, 1963. The amount paid consisted of the amounts returned as due on monthly tax returns, plus an additional amount assessed by the Commissioner for taxes (which included penalties and interest) 'pursuant to the result of an audit. The record shows that the latter assessment was not “appealed” (a remedy available under Code Ann. §§ 92-8445, 92-8446) but was paid.

The plaintiff’s right to sue for…