Undercofler v. Ernhardt

Bell, Presiding Judge.

A taxpayer has at least three remedial procedures available for use in disputing the correctness of an assessment rendered against him by the Revenue Commissioner under the Georgia Sales and Use Tax Act. The taxpayer may proceed: (1) by the method of appeal authorized by the general law as stated in Code Ann. § 92-8446 (see Code Ann. § 92-3434a); (2) by contesting the assessment and collection after issuance and levy of an execution by filing an affidavit of illegality as provided in Code § 92-7301, Blairsville Hardware &c. Co. v. Oxford, 105 Ga. App. 483 (125 SE2d 89);…