19 chapters · 1,201 sections in this title.
O.C.G.A. § 48-7-167 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. History. Code 1933, § 91A-4111, enacted by Ga. L. 1980, p. 1555, § 1; Ga. L. 2014, p. 56, § 1/HB 1000.
O.C.G.A. § 48-7-168 Priority of department over claimant agencies for collection by setoff
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The department has priority pursuant to subsection (c) of Code Section 48-2-35 over every claimant agency and the Administrative Office of the Courts for collection by setoff under this article. History. Code 1933, § 91A-4108, enacted by Ga. L. 1980, p. 1555, § 1; Ga. L. 2014, p.…
O.C.G.A. § 48-7-169 Rules and regulations
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The commissioner is authorized to prescribe forms and to promulgate rules and regulations which he or she deems necessary in order to effectuate this article. History. Code 1933, § 91A-4109, enacted by Ga. L. 1980, p. 1555, § 1; Ga. L. 2014, p. 56, § 1/HB 1000.
O.C.G.A. § 48-7-170 Disclosure of taxpayer information to claimant agency or Administrative Office of the Courts; confidentiality; use of information
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(a) Notwithstanding Code Section 48-7-60, which prohibits disclosure by the department of the contents of taxpayer records or information, and notwithstanding any other confidentiality statute, the commissioner may provide to a claimant agency or the Administrative Office of the C…