Effect of Setoff on Refund

  1. Law
  2. Georgia Code
  3. Revenue and Taxation
  4. Income Taxes
  5. Setoff Debt Collection
  6. Effect of Setoff on Refund

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When the setoff authorized by this article is exercised, the refund which is set off shall be deemed granted.

(Code 1933, § 91A-4111, enacted by Ga. L. 1980, p. 1555, § 1; Ga. L. 2014, p. 56, § 1/HB 1000.)

Editor's notes.

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


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