Hearing Procedure; Adjustments of Incorrect Debts; Nonavailability of Hearings Before Department; Issues Previously Litigated; Appeals

  1. Law
  2. Georgia Code
  3. Revenue and Taxation
  4. Income Taxes
  5. Setoff Debt Collection
  6. Hearing Procedure; Adjustments of Incorrect Debts; Nonavailability of Hearings Before Department; Issues Previously Litigated; Appeals

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    1. If the claimant agency receives written application contesting the setoff or the sum upon which the setoff is based, it shall grant a hearing to the taxpayer to determine whether the setoff is proper or the sum is valid according to the procedures established under Chapter 13 of Title 50, the "Georgia Administrative Procedure Act." If the sum asserted as due and owing is not correct, an adjustment of the claimed debt shall be made.
    2. A request for a hearing pursuant to the Internal Revenue Code to contest the collection of past-due support may be consolidated with a request for a hearing under paragraph (1) of this subsection. If the sum asserted as due and owing is not correct, an adjustment of the claimed debt shall be made.
  2. The hearing established by subsection (a) of this Code section shall be in lieu of a hearing before the department to determine the validity of the debt or the propriety of the setoff.
  3. No issues which have been previously litigated shall be considered at the hearing.
  4. Appeals from actions taken at the hearing allowed under this Code section shall be in accordance with Chapter 13 of Title 50, the "Georgia Administrative Procedure Act."

(Code 1933, § 91A-4106, enacted by Ga. L. 1980, p. 1555, § 1; Ga. L. 1985, p. 785, § 11; Ga. L. 1986, p. 10, § 48; Ga. L. 2012, p. 318, § 11/HB 100; Ga. L. 2014, p. 56, § 1/HB 1000.)

Editor's notes.

- Ga. L. 2012, p. 318, § 16(b)/HB 100, not codified by the General Assembly, provided that cases pending on January 1, 2013, shall continue to be governed by the law in effect on December 31, 2012, until the conclusion of the case.

Ga. L. 2014, p. 56, § 1/HB 1000, effective January 1, 2015, reenacted this Code section without change.

Law reviews.

- For article on the 2012 amendment of this Code section, see 29 Georgia St. U.L. Rev. 70 (2012).


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