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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 48-7-167 - Effect of setoff on refund
Universal Citation:
GA Code § 48-7-167 (2023)
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When the setoff authorized by this article is exercised, the refund which is set off shall be deemed granted.
Amended by 2014 Ga. Laws 478,§ 1, eff. 1/1/2015.
Added by 2010 Ga. Laws 507,§ 27, eff. 7/1/2011.
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