Georgia Code
Chapter 7 - Income Taxes
Article 7 - Setoff Debt Collection

§ 48-7-160. Purposes - The purpose of this article is to establish a policy...

§ 48-7-161. Definitions - As used in this article, the term: (.1) “Administrative Office...

§ 48-7-162. Collection Remedy Additional - The collection remedy authorized by this article is in addition...

§ 48-7-162.1. Submission of Debts Through Administrative Office of the Courts - History. Code 1981, § 48-7-162.1 , enacted by Ga. L....

§ 48-7-163. Collection of Debts Through Setoff; Minimum Debt; Procedure; Exceptions; Request for Setoff; Administrative Collection Assistance Fee - History. Code 1933, § 91A-4104, enacted by Ga. L. 1980,...

§ 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 - History. Code 1933, § 91A-4105, enacted by Ga. L. 1980,...

§ 48-7-165. Hearing Procedure; Adjustments of Incorrect Debts; Nonavailability of Hearings Before Department; Issues Previously Litigated; Appeals - History. Code 1933, § 91A-4106, enacted by Ga. L. 1980,...

§ 48-7-165.1. Hearing; Final Determination of Debt - History. Code 1981, § 48-7-165.1 , enacted by Ga. L....

§ 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 - History. Code 1933, § 91A-4107, enacted by Ga. L. 1980,...

§ 48-7-167. Effect of Setoff on Refund - When the setoff authorized by this article is exercised, the...

§ 48-7-168. Priority of Department Over Claimant Agencies for Collection by Setoff - The department has priority pursuant to subsection (c) of Code...

§ 48-7-169. Authorization of Commissioner to Prescribe Forms and Promulgate Rules and Regulations - The commissioner is authorized to prescribe forms and to promulgate...

§ 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 - History. Code 1933, § 91A-4110, enacted by Ga. L. 1980,...