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  2. U.S. State Codes
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  4. Georgia
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  6. Title 48 - Revenue and Taxa...
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  8. Chapter 7 - Income Taxes
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  10. Article 7 - Setoff Debt Collection


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; contents; 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
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