Form ST-12: This form furnished to seller claiming overpayment of tax. See 560-12-1-.25.
Ga. Comp. R. & Regs. R. 560-12-3-.17
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.