Graham v. Palmtop Properties, Inc.

It is uncontroverted that Palmtop did not obtain either a receipt or a certificate from the Commissioner showing that sales and use taxes owed by its predecessor gas station owner had been paid. Nor has Palmtop pointed to anything in the record showing that it asked either Sandy Springs Chevron (SSC) or the Hendrixes whether they owed any tax. These failures and omissions provide some evidence to support the Commissioner’s decision that Palmtop was indeed a successor to the tax liability of SSC and Hendrix under OCGA § 48-8-46.1 therefore dissent.

OCGA § 48-8-46 provides that

[i]f any dealer…