History. Code 1933, § 91A-4106, enacted by Ga. L. 1980, p. 1555, § 1; Ga. L. 1985, p. 785, § 11; Ga. L. 1986, p. 10, § 48; Ga. L. 2012, p. 318, § 11/HB 100; Ga. L. 2014, p. 56, § 1/HB 1000.
Editor’s notes.
Ga. L. 2012, p. 318, § 16(b)/HB 100, not codified by the General Assembly, provided that cases pending on January 1, 2013, shall continue to be governed by the law in effect on December 31, 2012, until the conclusion of the case.
Law reviews.
For article on the 2012 amendment of this Code section, see 29 Georgia St. U.L. Rev. 70 (2012).
Structure Georgia Code
Title 48 - Revenue and Taxation
Article 7 - Setoff Debt Collection
§ 48-7-162. Collection Remedy Additional
§ 48-7-162.1. Submission of Debts Through Administrative Office of the Courts
§ 48-7-165.1. Hearing; Final Determination of Debt
§ 48-7-167. Effect of Setoff on Refund
§ 48-7-168. Priority of Department Over Claimant Agencies for Collection by Setoff
§ 48-7-169. Authorization of Commissioner to Prescribe Forms and Promulgate Rules and Regulations