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INLAND PAPERBOARD & PACKAGING, INC. v. DOR

No. A05A0665.

616 S.E.2d 873 (2005)

274 Ga. App. 101

INLAND PAPERBOARD & PACKAGING, INC. v. GEORGIA DEPARTMENT OF REVENUE et al.

Court of Appeals of Georgia.

Certiorari Denied October 11, 2005.

Attorney(s) appearing for the Case

Virginia Harman, Smith, Shaw & Maddox, LLP, Rome, for Appellant.

Thurbert Baker, Attorney General, Michele Young, Assistant Attorney General, Warren Calvert, Senior Assistant Attorney General, Daniel Formby, Deputy Attorney General, for Appellees.

BERNES, Judge.

Appellant Inland Paperboard & Packaging, Inc. filed the instant action in the Superior Court of Floyd County after the Georgia Department of Revenue ("DOR") denied its application for a refund of sales taxes that it paid between February 1994 and June 1997 (the "Tax Period"). The parties thereafter entered into stipulations of fact and filed cross-motions for summary judgment. The trial court denied Inland's motion in part and granted DOR's motion...

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