3% withholding for land sale in Georgia:

I’m having difficulty filing a Ga.State income tax form.

In 2022 my family and I sold vacant land in Ga. we where non-residents and the closing attorneys withheld 3% of the sale price. My sister who had an income of 65k told me her CPA was able to get back all her withheld sales tax. When I fill out the GA. Income tax form on the TurboTax program it tells me we owe money. 
My sister says that her CPA said Ga. has very generous tax withholding refunds for people over 65 years old. We are both over 65 and my wife and I file jointly with double the income of sister who is single.