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2025 Code of Georgia
Title 48 - Revenue and Taxation (Chs. 1 — 18)
Chapter 7 - Income Taxes (Arts. 1 — 7)
Article 7 - Setoff Debt Collection (§§ 48-7-160 — 48-7-170)
- § 48-7-160. Purposes
- § 48-7-161. Definitions
- § 48-7-162. Collection remedy additional
- § 48-7-162.1. Submission of debts owed to courts; subordinate status
- § 48-7-163. Submission for collection; minimum amount of debt; refund setoff; fee
- § 48-7-164. Procedures; notice requirements; certification of debts; transfer of refunds; costs
- § 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; escrow account transfers; crediting of debt due; notice of setoff; 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. Rules and regulations
- § 48-7-170. Disclosure of taxpayer information to claimant agency or Administrative Office of the Courts; confidentiality; use of information
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