Título 48. REVENUE AND TAXATION · Capítulo 2. STATE ADMINISTRATIVE ORGANIZATION, ADMINISTRATION, AND ENFORCEMENT · Artículo 2. ADMINISTRATION
48-2-54.1. Authorization to charge taxpayer’s account.
Actualizado hasta: Including Acts of the 2025 Regular Session of the General Assembly.
El texto siguiente es la ley tal como la imprime el estado, en inglés.
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.
Leer la página oficial (el PDF del estado, abierto en la página de la que se leyó este texto).
Actualizado hasta: Including Acts of the 2025 Regular Session of the General Assembly.
Texto leído de t48-ch1-6-(v36)-2024-pdf.pdf, Volumen V36, edición 2024, página 119; acción de fusión: carried; SHA-256 del archivo bb15f8d0d693.