---
title: O.C.G.A. § 48-16-11. Contracts with debt collection agencies or attorneys to collect delinquent taxes, penalties, and interest.
collection: code
id: 48-16-11
cite_as: O.C.G.A. § 48-16-11 (2025)
canonical_url: https://georgiacommons.org/code/48-16-11
md_url: https://georgiacommons.org/code/48-16-11.md
text_url: https://georgiacommons.org/code/48-16-11/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t48-ch9-18-(v37a)-2024-pdf.pdf?sfvrsn=66c26a66_0#page=301
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/48-16.md
previous: https://georgiacommons.org/code/48-16-10.md
next: https://georgiacommons.org/code/48-16-12.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: REVENUE AND TAXATION / TAX AMNESTY PROGRAM
---

# O.C.G.A. § 48-16-11. Contracts with debt collection agencies or attorneys to collect delinquent taxes, penalties, and interest.

The commissioner may, for the purpose of collecting any delinquent taxes due from a taxpayer, contract with any debt collection agency or attorney doing business within or outside this state for the collection of such delinquent taxes, including penalties and interest thereon.

## History

Code 1981, § 48-16-11, enacted by Ga. L. 1992, p. 1249, § 1.