Georgia Code
Article 7 - Setoff Debt Collection
§ 48-7-169. Authorization of Commissioner to Prescribe Forms and Promulgate Rules and Regulations

The commissioner is authorized to prescribe forms and to promulgate rules and regulations which he or she deems necessary in order to effectuate this article.
History. Code 1933, § 91A-4109, enacted by Ga. L. 1980, p. 1555, § 1; Ga. L. 2014, p. 56, § 1/HB 1000.

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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