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COLONIAL PIPELINE CO. v. UNDERCOFLER

42347.

115 Ga. App. 58 (1967)

153 S.E.2d 592

COLONIAL PIPELINE COMPANY v. UNDERCOFLER, Commissioner.

Court of Appeals of Georgia.

Decided January 19, 1967.

Attorney(s) appearing for the Case

Ross Arnold, for appellant.

Arthur K. Bolton, Attorney General, William L. Harper, Louis F. McDonald, Assistant Attorneys General, for appellee.

BELL, Presiding Judge.

Code Ann. § 92-3402a (b) provides that upon the first instance of use within this state of tangible personal property purchased at retail outside this state, the owner or user of the property shall be liable for a tax of three percent of cost price or fair market value of the property, whichever is the lesser. Code Ann. § 92-3405a provides that the owner or user shall...

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