GroundRules
O.C.G.A. § 48-2-54.1: Authorization to charge taxpayer’s account.
Where this section sits in the code
- TITLE 48 Revenue and Taxation
- CHAPTER 2 State Administrative Organization, Administration, and Enforcement
- Article 2 Administration
The commissioner is authorized to charge to the taxpayer’s account any costs or fees which are charged to the commissioner by the United States Treasury Financial Management System for offsetting federal refund claims against any tax liability which is owed by a taxpayer to the state and for which the commissioner has the responsibility for collection.
Collected 2026-09-17T19:34:57Z. Source file · JSON