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2018 Georgia Code 48-7-167 | Car Wreck Lawyer

Link to State of Georgia Official Statute 2018 Georgia Code Annotated (sourced from legal.resource.org)
O.C.G.A. 48-7-167 Case Law from Google Scholar Amendments to OCGA 48-7-167

TITLE 48 REVENUE AND TAXATION

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

ARTICLE 7 SETOFF DEBT COLLECTION

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

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

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

Editor's notes.

- Ga. L. 2014, p. 56, § 1/HB 1000, effective January 1, 2015, reenacted this Code section without change.

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