Official Code of Georgia Annotated

Title 48. REVENUE AND TAXATION · Chapter 7. INCOME TAXES · Article 7. SETOFF DEBT COLLECTION

48-7-165. Hearing procedure; adjustments of incorrect debts; nonavailability of hearings before department; issues previously litigated; appeals.

Active

Current through: Including Acts of the 2025 Regular Session of the General Assembly.

(a)
1. (1)
  If the claimant agency receives written application contesting the setoff or the sum upon which the setoff is based, it shall grant a hearing to the taxpayer to determine whether the setoff is proper or the sum is valid according to the procedures established under Chapter 13 of Title 50, the “Georgia Administrative Procedure Act.” If the sum asserted as due and owing is not correct, an adjustment of the claimed debt shall be made.#
2. (2)
  A request for a hearing pursuant to the Internal Revenue Code to contest the collection of past-due support may be consolidated with a request for a hearing under paragraph (1) of this subsection. If the sum asserted as due and owing is not correct, an adjustment of the claimed debt shall be made.#
(b)
The hearing established by subsection (a) of this Code section shall be in lieu of a hearing before the department to determine the validity of the debt or the propriety of the setoff.#
(c)
No issues which have been previously litigated shall be considered at the hearing.#
(d)
Appeals from actions taken at the hearing allowed under this Code section shall be in accordance with Chapter 13 of Title 50, the “Georgia Administrative Procedure Act.”#

The notes below are printed with the section but are not enacted law (O.C.G.A. § 1-1-1(c)). They are shown apart from the text.

History

Code 1933, § 91A-4106, enacted by Ga. L. 1980, p. 1555, § 1; Ga. L. 1985, p. 785, § 11; Ga. L. 1986, p. 10, § 48; Ga. L. 2012, p. 318, § 11/HB 100; Ga. L. 2014, p. 56, § 1/HB 1000.

Editor's notes

Ga. L. 2012, p. 318, § 16(b)/HB 100, not codified by the General Assembly, provided that cases pending on January 1, 2013, shall continue to be governed by the law in effect on December 31, 2012, until the conclusion of the case.

Law reviews

For article on the 2012 amendment of this Code section, see 29 Georgia St. U.L. Rev. 70 (2012).

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Current through: Including Acts of the 2025 Regular Session of the General Assembly.

Text read from t48-ch7-8-(v37)-2024-pdf.pdf, Volume V37, 2024 edition, pages 623 to 624; merge action: carried; file SHA-256 94ae5e1b204a.

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