Oxford v. Shuman

In Oxford v. Shuman, 106 Ga. App. 73 (126 SE2d 522) (1962), a taxpayer sought a tax refund under a statute providing specifically for such an action. Oxford, supra at 77-78 (2) (b). The Court refused to apply the voluntary payment doctrine in that case, on the ground that a general statute (such as the voluntary payment doctrine) should not apply where a specific statute (the statute providing for a taxpayer's suit for refund) expressly provided for a refund of the overpayment. Id. at 79 (c). The Court noted that, where statutes are in irreconcilable conflict, "a specific statute will prevail over a general statute, absent any indication of a contrary legislative intent, to resolve any inconsistency between them." In OCGA 46-4-151 (a) (4), the legislature has indicated, not a contrary intent, but a specific intent to give force to the consumer protections provided by the Gas Act.