Georgia Code
Article 7 - Setoff Debt Collection
§ 48-7-167. Effect of Setoff on Refund

When the setoff authorized by this article is exercised, the refund which is set off shall be deemed granted.
History. Code 1933, § 91A-4111, enacted by Ga. L. 1980, p. 1555, § 1; Ga. L. 2014, p. 56, § 1/HB 1000.

<< Previous
Next >>

Structure Georgia Code

Georgia Code

Title 48 - Revenue and Taxation

Chapter 7 - Income Taxes

Article 7 - Setoff Debt Collection

§ 48-7-160. Purposes

§ 48-7-161. Definitions

§ 48-7-162. Collection Remedy Additional

§ 48-7-162.1. Submission of Debts Through Administrative Office of the Courts

§ 48-7-163. Collection of Debts Through Setoff; Minimum Debt; Procedure; Exceptions; Request for Setoff; Administrative Collection Assistance Fee

§ 48-7-164. Procedure for Setoffs and Notification of Taxpayers; Certification of Debts; Transfer of Refunds to Claimant Agency; Notice to Taxpayers; Transferred Funds in Escrow Account; Costs Borne by Claimant Agency

§ 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; Transfer From Escrow Account to Credit of Debtor’s Account 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. Authorization of Commissioner to Prescribe Forms and Promulgate Rules and Regulations

§ 48-7-170. Confidentiality Exemption; Providing of Necessary Information by Commissioner to Claimant Agencies; Nondisclosure of Information by Employees or Prior Employees of Agencies; Penalties