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O.C.G.A. § 48-7-168 — Priority of department over claimant agencies for collection by setoff | Georgia Code

O.C.G.A. § 48-7-168 (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

48-7-168. Priority of department over claimant agencies for collection by setoff.

The department has priority pursuant to subsection (c) of Code Section 48-2-35 over every claimant agency and the Administrative Office of the Courts for collection by setoff under this article.

(Code 1933, § 91A-4108, enacted by Ga. L. 1980, p. 1555, § 1; Ga. L. 2014, p. 56, § 1/HB 1000.)

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