One Click Case Law for § 48-7-163
O.C.G.A. § 48-7-162 <-- --> O.C.G.A. §48-7-164

2010 Georgia Code

TITLE 48 - REVENUE AND TAXATION

CHAPTER 7 - INCOME TAXES
ARTICLE 7 - SETOFF DEBT COLLECTION
§ 48-7-163 - Collection of debts through setoff; minimum debt; procedure; exceptions; request for setoff

O.C.G.A. 48-7-163 (2010)
48-7-163. Collection of debts through setoff; minimum debt; procedure; exceptions; request for setoff


(a) A claimant agency may submit any debts in excess of $25.00 owed in accordance with Code Section 48-7-161 to the department for collection through setoff under the procedure established by this article, except in cases where the validity of the debt is legitimately in dispute, an alternate means of collection is pending and believed to be adequate, or such collection would result in a loss of federal funds or federal assistance.

(b) Upon request of a claimant agency, the department shall set off any refund as defined in Code Section 48-7-161 against the debt certified by the claimant agency as provided in this article.