Income taxes

Setoff debt collection. General provisions, §§48-7-160 to 48-7-170. Unpaid taxes against refunds, §48-2-35. 591 INDEX TAXATION —Cont’d Settlements. State revenue commissioner. Settlement or compromise of tax assessments. Authority, procedures, development, record required, offer in compromise, application fee, §48-2-18.1. Sheriffs. Collection of taxes and prosecution of violators. Duties, §48-2-81. Short title. Georgia public revenue code, §48-1-1. Special county one percent sales and use tax. General provisions, §§48-8-110 to 48-8-124. Special districts.