History. Ga. L. 1973, p. 192, § 8; Ga. L. 1976, p. 1537, § 7; Ga. L. 1977, p. 1279, § 1; Ga. L. 1982, p. 1105, §§ 1, 2; Ga. L. 1987, p. 191, § 9; Ga. L. 1992, p. 1266, § 2; Ga. L. 1997, p. 1613, § 24; Ga. L. 1997, p. 1686, § 8; Ga. L. 2009, p. 453, § 2-4/HB 228; Ga. L. 2010, p. 863, § 2/SB 296.
Editor’s notes.
Ga. L. 1987, p. 191, § 10, not codified by the General Assembly, provided that this Act is applicable to taxable years ending on or after March 11, 1987, and that a taxpayer with a taxable year ending on or after January 1, 1987, and before March 11, 1987, may elect to have the provisions of that Act apply.
Ga. L. 1987, p. 191, § 10, not codified by the General Assembly, also provided that tax, penalty, and interest liabilities and refund eligibility for prior taxable years shall not be affected by that Act.
Ga. L. 1987, p. 191, § 10, not codified by the General Assembly, also provided that provisions of the federal Tax Reform Act of 1986 and of the Internal Revenue Code of 1986 which as of January 1, 1987, were not yet effective become effective for purposes of Georgia taxation on the same dates as they become effective for federal purposes.
U.S. Code.
Section 6103 of the Internal Revenue Code of 1954, referred to in subsection (c), is codified at 26 U.S.C. § 6103 .
Law reviews.
For article commenting on the 1997 amendment of this Code section, see 14 Ga. St. U.L. Rev. 121 (1997).
For comment, “The Putative Father’s Right to Notice of Adoption Proceedings: Has Georgia Finally Solved the Adoption Equation?,” see 47 Emory L.J. 1475 (1998).
For survey article on wills, trusts, guardianships, and fiduciary administration, see 60 Mercer L. Rev. 417 (2008).
Structure Georgia Code
Chapter 11 - Enforcement of Duty of Support
Article 1 - Child Support Recovery Act
§ 19-11-2. Purposes of Article; Construction
§ 19-11-4. Application of Chapter 13 of Title 50, the “Georgia Administrative Procedure act.”
§ 19-11-6. Enforcement of Child Support Payments and Alimony for Public Assistance Recipients
§ 19-11-9.2. Duty of Employers to Report Employee Hiring or Rehiring
§ 19-11-11. Department Subpoenas; Court Order Requiring Compliance
§ 19-11-13. Determination of Paternity; Acknowledgment Under Oath; Legal Proceedings
§ 19-11-15. Voluntary Support Agreement; Notice and Hearing; Notice of Final Determination
§ 19-11-15.1. Information Required to Be Given to Individuals Receiving Services
§ 19-11-16. Periodic Redeterminations and Reinvestigations
§ 19-11-17. Redetermination at Request of Parent; Time for Hearing
§ 19-11-18. Collection Procedures; Notice; Judicial Review
§ 19-11-21. Payment of Support to Department
§ 19-11-22. Article Not Exclusive
§ 19-11-23. Authority of District Attorneys
§ 19-11-24. Conformity With Federal Law Intended; Adoption of Necessary Regulations Authorized
§ 19-11-26. Accident and Sickness Insurance Coverage for Children; Order Requiring Medical Support
§ 19-11-30. Confidentiality of Information and Records; Safeguards Against Unauthorized Use
§ 19-11-30.1. Bank Match Registry
§ 19-11-30.2. Information From Financial Institutions
§ 19-11-30.3. Responsibility of Department of Human Services Bank Match Registry
§ 19-11-30.4. Disclosure of Information
§ 19-11-30.5. Failure of Financial Institution to Comply
§ 19-11-30.6. Reciprocal Agreements With Other States
§ 19-11-30.9. Information Subject to Disclosure; Penalty
§ 19-11-30.10. Authority to Levy and Seize Deposit
§ 19-11-30.11. Fee on Levied Accounts
§ 19-11-32. Process to Collect Delinquent Support Accounts
§ 19-11-34. Verification; Immunity From Liability
§ 19-11-36. Required Information in Notice to Obligor
§ 19-11-37. Challenges to Levy; Mistakes; Procedures; Reimbursement
§ 19-11-38. Required Financial Institution Action
§ 19-11-39. Computerized Central Case Registry for Support Orders