Legal Opinion
Sawnee Electrical Membership Corp. v. Georgia Department of Revenue
Supreme Court of Georgia
Decided February 7, 2005No. S04G0936PublishedCited by 33 opinions
1Opinion of the Court
BENHAM, Justice.
On behalf of its 108,000 members/patrons, Sawnee Electrical Membership Corporation (“the EMC”) filed a claim for refund of sales tax with the Georgia Department of Revenue in 1999, pursuant to OCGA § 48-2-35 (b) (1). When the claim was not decided within one year of filing, the EMC, again on behalf of its members/patrons, brought an action for a refund pursuant to OCGA § 48-2-35 (b) (4) in the Superior Court of Forsyth County. The trial court granted the EMC’s motion for summary judgment and the Court of Appeals reversed that judgment, ruling that the EMC lacked standing to…
2Cases cited11 opinions
- Warth v. SeldinSupreme Court of the United States · 1975
- Hunt v. Washington State Apple Advertising CommissionSupreme Court of the United States · 1977
- State Board of Education v. DrurySupreme Court of Georgia · 1993
- Aldridge v. Georgia Hospitality & Travel Ass'nSupreme Court of Georgia · 1983
- City of Atlanta v. BarnesSupreme Court of Georgia · 2003
6 more not listed; retrieve them via the Exa API.
3Cited by33 opinions
- SONS OF CONFEDERATE VETERANS v. HENRY COUNTY BOARD OF COMMISSIONERS (Two Cases)Supreme Court of Georgia · 2022
- Colon v. Fulton CountySupreme Court of Georgia · 2013
- NEW CINGULAR WIRELESS PCS, LLC v. GEORGIA DEPARTMENT OF REVENUESupreme Court of Georgia · 2018
- New Cingular Wireless PCS, LLC v. Ga. Dep't of RevenueSupreme Court of Georgia · 2018
- BLACK VOTERS MATTER FUND, INC. v. KEMP, GOVERNOR (Five Cases)Supreme Court of Georgia · 2022
28 more not listed; retrieve them via the Exa API.