Ga. Comp. R. & Regs. r. 560-12-3-.56 — Waiver Form

Form ST-W1: This form is an agreement extending the limitation for filing claim for refund and assessment of sales and use tax. Such form must be executed by the taxpayer and State Revenue Commissioner prior to the expiration of the Statute of Limitation. Cite as Ga. Comp. R. & Regs. R. 560-12-3-.56 Authority: Ga. L. 1937-38, Extra Sess., p. 77, et seq. , as amended; Ga. Code Ann., Secs. 92-8405, 8406, 8409, 8427; Ga. L. 1951, pp. 360, 385; Ga. Code Ann., Sec. 92-3438a. History. Original Rule was filed on November 20, 1974; effective December 10, 1974.