Legal Opinion
Collins v. Adam Cab, Inc.
Supreme Court of Georgia
Decided June 7, 1991No. S91A0131PublishedCited by 3 opinions
1Opinion of the Court
Benham, Justice.
Pursuant to Regulation 560-12-2-.84 (7) (b) of the Rules and Regulations of the Georgia Department of Revenue, appellant State Commissioner issued a tax assessment of $18,765.18 against appellee Adam Cab for failure to remit sales tax on fares for transportation for January through November 1986. We granted the Commissioner’s application for discretionary review of the denial of his motion for summary judgment to determine whether the trial court correctly interpreted the revenue regulation.
1. Regulation 560-12-2-.84 allocates responsibility for the collection of the tax on…
2Cases cited1 opinion
- Independent Publishing Co. v. HawesCourt of Appeals of Georgia · 1969
3Cited by3 opinions
- State v. PerkinsSupreme Court of Georgia · 2003
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