McKesson Information Solutions was too late when it asked for a refund on taxes it says that it overpaid the state of Georgia, the Georgia Court of Appeals ruled Friday.

Friday’s decision reversed a July 2005 ruling by Fulton Superior Court Judge Jerry W. Baxter that the health care company’s state refund request for $409,531 plus interest came within an exception to the three-year statute of limitations because it was based on an Internal Revenue Service determination that the company was entitled to a refund on its federal income taxes.

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