{"data":{"id":"us-ga/o.c.g.a.-48-2-54.1","jurisdiction":"us-ga","citation":"O.C.G.A. § 48-2-54.1","heading":"Authorization to charge taxpayer’s account.","body":"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.","path":["TITLE 48 Revenue and Taxation","CHAPTER 2 State Administrative Organization, Administration, and Enforcement","Article 2 Administration"],"source_url":"https://archive.org/download/gov.ga.ocga.2018/release86.2022.11/gov.ga.ocga.title.48.odt","current_through":"Release 86 (2022-11)","vintage":"Public.Resource.Org bulk O.C.G.A., Release 86 (2022-11), retrieved 2026-09-17","retrieved_at":"2026-09-17T19:34:57Z","sha256":"16983ab19fe7a627862aa1421bcad8a8728faea49aabb7293a8c0ed09731ffb3","source_id":"us-ga","stale":false,"prev":"us-ga/o.c.g.a.-48-2-54","next":"us-ga/o.c.g.a.-48-2-55"},"notice":"GroundRules: Original legal text. Not legal advice."}