Official Code of Georgia Annotated

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

48-7-167. Effect of setoff on refund.

Active

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

When the setoff authorized by this article is exercised, the refund which is set off shall be deemed granted.

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.

Code 1933, § 91A-4111, enacted by Ga. L. 1980, p. 1555, § 1; Ga. L. 2014, p. 56, § 1/HB 1000.

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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 626 to 627; merge action: carried; file SHA-256 94ae5e1b204a.