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Georgia · Snapshot Public.Resource.Org bulk O.C.G.A., Release 86 (2022-11), retrieved 2026-09-17

O.C.G.A. § 48-7-167: Effect of setoff on refund.

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Where this section sits in the code
  1. TITLE 48 Revenue and Taxation
  2. CHAPTER 7 Income Taxes
  3. Article 7 Setoff Debt Collection

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

Collected 2026-09-17T19:34:57Z. Source file · JSON

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