---
title: O.C.G.A. § 48-2-54.1. Authorization to charge taxpayer’s account.
collection: code
id: 48-2-54.1
cite_as: O.C.G.A. § 48-2-54.1 (2025)
canonical_url: https://georgiacommons.org/code/48-2-54.1
md_url: https://georgiacommons.org/code/48-2-54.1.md
text_url: https://georgiacommons.org/code/48-2-54.1/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t48-ch1-6-(v36)-2024-pdf.pdf?sfvrsn=2edc88a7_0#page=119
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/48-2.md
previous: https://georgiacommons.org/code/48-2-54.md
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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 / STATE ADMINISTRATIVE ORGANIZATION, ADMINISTRATION, AND ENFORCEMENT / ADMINISTRATION
---

# O.C.G.A. § 48-2-54.1. Authorization to charge taxpayer’s account.

The commissioner is authorized to charge to the taxpayer’s account any costs or fees which are charged to the commissioner by the United States Treasury Financial Management System for offsetting federal refund claims against any tax liability which is owed by a taxpayer to the state and for which the commissioner has the responsibility for collection.

## History

Code 1981, § 48-2-54.1, enacted by Ga. L. 2003, p. 442, § 2.