Colonial Pipeline Co. v. Undercofler

115 Ga. App. 58 (1967)

153 S.E.2d 592

COLONIAL PIPELINE COMPANY

v.

UNDERCOFLER, Commissioner.

42347.

Court of Appeals of Georgia.

Argued October 5, 1966.

Decided January 19, 1967.

Ross Arnold, for appellant.

Arthur K. Bolton, Attorney General, William L. Harper, Louis F. McDonald, Assistant Attorneys General, for appellee.

BELL, Presiding Judge.

Code Ann. § 92-3402a (b) provides that upon the first instance of use within this state of tangible personal property purchased at retail outside this state, the owner or user of the property shall be liable for a tax of three percent of cost price or fair market…