404 S.E.2d 560 COLLINS v. ADAM CAB, INC. S91A0131.Supreme Court of Georgia. DECIDED JUNE 7, 1991. BENHAM, Justice. Pursuant to Regulation 560-12-2-.84 (7) (b) of the Rules and Regulations of the Georgia Department of Revenue, appellant State Commissioner issued a tax assessment of $18,765.18 against appellee Adam Cab for failure to remit sales tax on […]