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Setoff Debt Collection
Law
Georgia Code
Revenue and Taxation
Income Taxes
Setoff Debt Collection
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Section
48-7-160
Purposes
Section
48-7-161
Definitions
Section
48-7-162
Collection Remedy Additional
Section
48-7-162.1
Submission of Debts Through Administrative Office of the Courts
Section
48-7-163
Collection of Debts Through Setoff; Minimum Debt; Procedure; Exceptions; Request for Setoff; Administrative Collection Assistance Fee
Section
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
Section
48-7-165
Hearing Procedure; Adjustments of Incorrect Debts; Nonavailability of Hearings Before Department; Issues Previously Litigated; Appeals
Section
48-7-165.1
Hearing; Final Determination of Debt
Section
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
Section
48-7-167
Effect of Setoff on Refund
Section
48-7-168
Priority of Department Over Claimant Agencies for Collection by Setoff
Section
48-7-169
Authorization of Commissioner to Prescribe Forms and Promulgate Rules and Regulations
Section
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