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2023 CODE OF GEORGIA
Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1)
Chapter 7 - INCOME TAXES (§§ 48-7-1 — 48-7-170)
Article 7 - SETOFF DEBT COLLECTION (§§ 48-7-160 — 48-7-170)
- Section 48-7-160 - Purposes
- Section 48-7-161 - Definitions
- Section 48-7-162 - Collection remedy additional
- Section 48-7-162.1 - Submission of debts through Administrative Office of the Courts
- Section 48-7-163 - Collection of debts through setoff; minimum debt; procedure; exceptions; request for setoff; administrative collection assistance fee
- Section 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
- Section 48-7-165 - Hearing procedure; adjustments of incorrect debts; nonavailability of hearings before department; issues previously litigated; appeals
- Section 48-7-165.1 - Hearing; final determination of debt
- Section 48-7-166 - Final determination of debt due; transfer from escrow account to credit of debtor's account of debt due; notice of setoff; refund of excess; disbursement of funds
- Section 48-7-167 - Effect of setoff on refund
- Section 48-7-168 - Priority of department over claimant agencies for collection by setoff
- Section 48-7-169 - Authorization of commissioner to prescribe forms and promulgate rules and regulations
- Section 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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