Statutes, codes, and regulations
CODE OF GEORGIA
Title 48 - REVENUE AND TAXATIONChapter 2 - STATE ADMINISTRATIVE ORGANIZATION, ADMINISTRATION, AND ENFORCEMENT
Article 2 - ADMINISTRATION
Section 48-2-54.1 - Authorization to charge taxpayer's account

Ga. Code § 48-2-54.1

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Current through 2023-2024 Legislative Session Chapter 709
Section 48-2-54.1 - Authorization to charge taxpayer's account

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.

OCGA § 48-2-54.1

Added by 2003 Ga. Laws 187, § 2, eff. 5/31/2003.