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2020 Georgia Code
Title 48 - Revenue and Taxation
Chapter 7 - Income Taxes
Article 7 - Setoff Debt Collection
- § 48-7-160. Purposes
- § 48-7-161. Definitions
- § 48-7-162. Collection Remedy Additional
- § 48-7-162.1. Submission of Debts Through Administrative Office of the Courts
- § 48-7-163. Collection of Debts Through Setoff; Minimum Debt; Procedure; Exceptions; Request for Setoff; Administrative Collection Assistance Fee
- § 48-7-164. Procedure for Setoffs and Notification of Taxpayers; Certification of Debts; Transfer of Refunds to Claimant Agency; Notice to Taxpayers; Transferred Funds in Escrow Account; Costs Borne by Claimant Agency
- § 48-7-165. Hearing Procedure; Adjustments of Incorrect Debts; Nonavailability of Hearings Before Department; Issues Previously Litigated; Appeals
- § 48-7-165.1. Hearing; Final Determination of Debt
- § 48-7-166. Final Determination of Debt Due; Transfer From Escrow Account to Credit of Debtor's Account of Debt Due; Notice of Setoff; Contents; Refund of Excess; Disbursement of Funds
- § 48-7-167. Effect of Setoff on Refund
- § 48-7-168. Priority of Department Over Claimant Agencies for Collection by Setoff
- § 48-7-169. Authorization of Commissioner to Prescribe Forms and Promulgate Rules and Regulations
- § 48-7-170. Confidentiality Exemption; Providing of Necessary Information by Commissioner to Claimant Agencies; Nondisclosure of Information by Employees or Prior Employees of Agencies; Penalties
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