Georgia Code
Chapter 9 - Payment of Expenses for Support, Treatment, and Care of Patients in State Institutions Generally
§ 37-9-7. Inquiry Into and Determination of Income and Assets; Declarations by Persons Liable for Cost of Care; Access to Income Tax Records; Confidentiality; Attestation of Indigent Financial Status

History. Ga. L. 1960, p. 1138, § 3; Ga. L. 1979, p. 834, § 3; Ga. L. 1982, p. 3, § 37; Ga. L. 1987, p. 191, § 9; Ga. L. 1992, p. 1445, § 4.
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, referred to in subsection (c), is codified as 26 U.S.C. § 6103 .
Law reviews.
For comment advocating legislative determination of parental liability for costs of institutional custody of child involuntarily committed to a mental health facility in response to criminal behavior in light of Treglown v. Department of Health & Social Servs., 38 Wis. 2d 317, 156 N.W.2d 363 (1968), see 19 Mercer L. Rev. 457 (1968).

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