Issue Date: December 13, 2002 Effective Date: December 13, 2002 Subject: Waiver of Vendor's Rights for Refund - Additional Pages Issue: Will the Georgia Department of Revenue, Sales and Use Tax Division, recognize additional pages attached to the Waiver of Vendor's Rights for Refund (Form ST-12A) in lieu of having to submit multiple Waiver of Vendor's Rights for Refund (Form ST-12A)? Statutory Authority: O.C.G.A.§ 48-2-35 Statement: The Georgia Department of Revenue, Sales and Use Tax Division will recognize pages attached to a properly executed Waiver of Vendor's Rights for Refund (Form ST-12A) under the following conditions: The Form ST-12A must be properly executed with all appropriate lines and boxes completed; The Form ST-12A must indicate the total number of attached pages;/p> The attached pages must be numbered; The Vendor that executed the Form ST-12A to the purchaser must sign all attached pages; and Information included in the attached pages must coincide with the requirements on Form ST-12A.
This policy statement shall apply to any outstanding Claim for Refund.
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