Purchaser relieved from liability. Reliance by seller on, §48-8-75. Erroneous or illegally assessed payments. Claim for refund, §48-2-35.1. ESPLOST. Educational purposes sales tax, §§48-8-140 to 48-8-144. Estimated tax liability. Payment of tax. Failure to pay tax, §48-8-51. Returns, §48-8-49. Failure to make grossly inaccurate or false or fraudulent returns, §48-8-51. Evasion of tax.
Erroneous date provided by state
O.C.G.A. § 48-8-73 — under Title 48.
O.C.G.A. § 48-8-73