One Click Case Law for § 48-7-160
O.C.G.A. § 48-7-140 <-- --> O.C.G.A. §48-7-161

2010 Georgia Code

TITLE 48 - REVENUE AND TAXATION

CHAPTER 7 - INCOME TAXES
ARTICLE 7 - SETOFF DEBT COLLECTION
§ 48-7-160 - Purposes

O.C.G.A. 48-7-160 (2010)
48-7-160. Purposes


The purpose of this article is to establish a policy and to provide a system whereby all claimant agencies of this state in conjunction with the department shall cooperate in identifying debtors who owe money to the state through its various claimant agencies and who qualify for refunds from the department. It is also the purpose of this article to establish procedures for setting off against any such refund the sum of any debt owed to the state. It is the intent of the General Assembly that this article be liberally construed to effectuate these purposes.