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General Motors Acceptance Corp. v. Jackson

General Motors Acceptance Corporation is not a person entitled to seek a deduction for bad debts under the Sales and Use Tax Act, O.C.G.A. § 48-8-45 c.

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General Motors Acceptance Corporation GMAC1 appeals from the trial court’s grant of summary judgment to T. Jerry Jackson, Commissioner of the Department of Revenue, in GMAC’s appeal to the Superior Court of the Department’s denial of its claim for a refund of sales and use taxes under OCGA § 48-8-45 c.

In reviewing the Department’s administrative decision, the superior court determines whether there was any evidence to support the agency’s decision. Sawyer v. Reheis, 213 Ga. App. 727, 728-729 1 445 SE2d 837 1994. Upon our review of the superior court’s actions, the evidence is construed in favor of the agency’s decision. Ga. Power Co. v. Ga. Public Service Comm., 196 Ga. App. 572, 580 5 396 SE2d 562 1990. Both the superior court and this Court review conclusions of law de novo. OCGA § 50-13-19 h; Municipal Elec. Auth. &c. v. Ga. Public Service Comm., 241 Ga. App. 237, 239 1 525 SE2d 399 1999.

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