GA Code § 48-8-40 - Effect of Sales From Commingled Goods When Certificate Given for Portion of Goods.

Section 48-8-40 - Effect of Sales From Commingled Goods When Certificate Given for Portion of Goods.Section 48-8-40 - Effect of Sales From Commingled Goods When Certificate Given for Portion of Goods.

Section 48-8-39 - Effect of Use Other Than Retention, Demonstration, or Display by Giver of Certificate or by Processor, Manufacturer, or Converter.Section 48-8-41 - Bringing Action Raising Issue of Taxability; Copy of Initial Pleading to Attorney General; Filing of Acknowledgment of Pleading in Court; Judgment Void Absent Filed Acknowledgment.

If a purchaser gives a certificate with respect to the purchase of fungible goods and after giving the certificate commingles these goods with other fungible goods not so purchased but of such similarity that the identity of the constituent goods in the commingled mass cannot be determined, sales from the mass of commingled goods shall be deemed to be sales of the goods so purchased until a quantity of commingled goods equal to the quantity of purchased goods so commingled has been sold.

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