---
title: O.C.G.A. § 23-2-76. Equitable setoff.
collection: code
id: 23-2-76
cite_as: O.C.G.A. § 23-2-76 (2025)
canonical_url: https://georgiacommons.org/code/23-2-76
md_url: https://georgiacommons.org/code/23-2-76.md
text_url: https://georgiacommons.org/code/23-2-76/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t22-t23-(v19)-2020-pdf.pdf?sfvrsn=a1dfc71e_0#page=409
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.
up: https://georgiacommons.org/code/23-2.md
previous: https://georgiacommons.org/code/23-2-75.md
next: https://georgiacommons.org/code/23-2-90.md
index: https://georgiacommons.org/code/index.md
version: the only printed version
in_force: true
current_through: Including Acts of the 2025 Regular Session of the General Assembly
heading_path: EQUITY / GROUNDS FOR EQUITABLE RELIEF / ACCOUNTING OF CONTRIBUTION; APPORTIONMENT; SETOFF
---

# O.C.G.A. § 23-2-76. Equitable setoff.

Regarding a setoff, equity generally follows the law; but, if there is an intervening equity not reached by the law or if the setoff is of an equitable nature, equity shall take jurisdiction to enforce the setoff.

## History

Orig. Code 1863, § 3072; Code 1868, § 3084; Code 1873, § 3141; Code 1882, § 3141; Civil Code 1895, § 3996; Civil Code 1910, § 4593; Code 1933, § 37-308.

## Cross References

Setoff and recoupment generally, T. 13, C. 7.

## Law Reviews

For survey article citing developments in Georgia trial practice and procedure from mid-1980 through mid-1981, see 33 Mercer L. Rev. 275 (1981).