Walter Hellerstein's scholarship quoted by Georgia Court of Appeals

Wednesday, April 3, 2013

The Georgia Court of Appeals quoted Professor Walter Hellerstein's  book Streamlined Sales and Use Tax (2007/2008 ed.) (co-authored with J. Swain) in Georgia Power Co v. Cazier (March 29, 2013), observing that “as two leading commentators have explained”  the Streamlined Sales and Use Tax Agreement “does not require member states to have refund procedures, but does impose certain requirements on states that elect to have such procedures.”