§ 6-144. Collection of tax.

(a)

Action for tax; time for. At any time within three years after any tax or any amount of tax required to be collected becomes due and payable and at any time within three years after the delinquency of any tax or any amount of tax required to be collected, the tax commissioner may bring an action in the courts of this state, or any other state, or of the United States in the name of Fulton County to collect the amount delinquent, together with penalties and interest, court fees, filing fees, attorneys' fees, and other legal fees incident thereto.

(b)

Duty of successors or assignees of operator to withhold tax from purchase money. If any operator liable for any amount under this article sells out his business or quits the business, his successors or assigns must withhold sufficient of the purchase price to cover this amount until the former owner produces a receipt from the tax commissioner showing that he has been paid or a certificate stating that no amount is due.

(c)

Liability for failure to withhold; certificate of notice of amount due; time to enforce successor's liability. If the purchaser of a business fails to withhold purchase price as required, he becomes personally liable for the payment of the amount required to be withheld by him to the extent of the purchase price, valued in money. Within 30 days after receiving a written request from the purchaser for a certificate, the tax commissioner will either issue the certificate or mail notice to the purchaser at his address as it appears on the records of the tax commissioner of the amount that must be paid as a condition of issuing the certificate. The time within which the obligation of a successor may be enforced will start to run at the time the operator sells out his business or at the time that the determination against the operator becomes final, whichever event occurs the later.

(d)

Tax credit, penalty, or interest paid more than once or illegally collected. Whenever the amount of any tax, penalty, or interest has been paid more than once, or has been erroneously or illegally collected or received by the county under this article, it may be offset as provided in subsection 6-141(c). If the operator or person determines that he has overpaid or paid more than once, which fact has not been determined by the tax commissioner, he will have three years from the date of payment to file claim in writing stating the specific ground upon which the claim is founded. The claim will be audited. If the claim is approved by the tax commissioner, the excess amount paid the county may be credited on any amounts then due and payable from the person by whom it was paid or his administrators or executors.

(Ord. No. 05-1249, 11-2-05)

State law reference

Authority to impose excise tax on sale of distilled spirits by the drink, O.C.G.A. § 3-4-131.