Voluntary Pay Doctrine Doesn't Cover Tax: Ga. High Court

Law360, New York (November 4, 2013, 6:24 PM EST) -- The Georgia Supreme Court ruled Monday that the voluntary payment doctrine does not apply to tax debts, reversing a decision that barred the Georgia Department of Revenue from seeking unpaid sales tax from a restaurant owner whose business partner had already paid off the same debt.

Justices said the voluntary payment doctrine, which states that voluntary payments are generally not recoverable, cannot be applied to cases that concern tax debt. The ruling reverses a lower court that had previously determined a settlement the DOR inked with...
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