---
title: O.C.G.A. § 18-2-72. Determining insolvency.
collection: code
id: 18-2-72
cite_as: O.C.G.A. § 18-2-72 (2025)
canonical_url: https://georgiacommons.org/code/18-2-72
md_url: https://georgiacommons.org/code/18-2-72.md
text_url: https://georgiacommons.org/code/18-2-72/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t18-t19-(v16)-2022-pdf.pdf?sfvrsn=b0848ebd_0#page=85
date: 2025
status: active
corpus_version: 2025-supplement-89aa39ab3c68
license: CC0-1.0
publisher: Georgia Commons, an independent project of Georgia Civic Data. Not the State of Georgia. Not legal advice.
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version: the only printed version
in_force: true
current_through: Including Acts of the 2025 Regular Session of the General Assembly
heading_path: DEBTOR AND CREDITOR / DEBTOR AND CREDITOR RELATIONS / UNIFORM VOIDABLE TRANSACTIONS ACT
---

# O.C.G.A. § 18-2-72. Determining insolvency.

(a) A debtor is insolvent if, at a fair valuation, the sum of the debtor’s debts is greater than the sum of the debtor’s assets.

(b) A debtor who is generally not paying his or her debts as they become due other than as a result of a bona fide dispute is presumed to be insolvent. The presumption imposes on the party against which the presumption is directed the burden of proving that the nonexistence of insolvency is more probable than its existence.

(c) Assets under this Code section do not include property that has been transferred, concealed, or removed with intent to hinder, delay, or defraud creditors or that has been transferred in a manner making the transfer voidable under this article.

(d) Debts under this Code section do not include an obligation to the extent it is secured by a valid lien on property of the debtor not included as an asset.

## History

Code 1981, § 18-2-72, enacted by Ga. L. 2002, p. 141, § 3; Ga. L. 2015, p. 996, § 4A-1/SB 65.