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O.C.G.A. § 48-7-160 — Purposes | Georgia Code

O.C.G.A. § 48-7-160 (2018) Copy Cite Official Site Syfertize CourtListener Scholar Amendments

TITLE 48 REVENUE AND TAXATION

Section 7. Income Taxes, 48-7-1 through 48-7-170.

ARTICLE 7 SETOFF DEBT COLLECTION

48-7-160. Purposes.

The purpose of this article is to establish a policy and to provide a system whereby all claimant agencies and courts of this state in conjunction with the department shall cooperate in identifying debtors who owe money to the state through its various claimant agencies or courts 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 claimant agencies or courts. It is the intent of the General Assembly that this article be liberally construed to effectuate these purposes.

(Code 1933, § 91A-4101, enacted by Ga. L. 1980, p. 1555, § 1; Ga. L. 2014, p. 56, § 1/HB 1000.)

OPINIONS OF THE ATTORNEY GENERAL

Statute of limitations for recovering overpayments of unemployment benefits pursuant to O.C.G.A. § 34-8-159, either by an independent action or by intercepting state income tax refunds pursuant to O.C.G.A. § 48-7-160, is four years, and the statute begins to run from the date the money is due. 1989 Op. Att'y Gen. 89-36.

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This Georgia Code resource is curated by Georgia Bar member Graham W. Syfert, a personal injury and workers' compensation attorney admitted in Georgia (State Bar of Georgia No. 881027, since 2006) and Florida. For legal consultation, call 904-383-7448.