Roy E. Davis & Co. v. Department of Revenue

We previously dismissed appellant’s direct appeal for failure to file a discretionary application. Appellant has moved for reconsideration, arguing that it has a right of direct appeal under OCGA § 50-13-10, because the proceedings in Fulton Superior Court involved a claim for a declaratory judgment to review the appellee’s refusal to issue appellant a certificate of registration and sales and use tax registration number. We deny the motion for reconsideration, for the following reasons.

Appellant is a Georgia corporation. The Department of Revenue (DOR) requires all corporations to apply for…