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.
O.C.G.A. § 48-2-54.1
Authorization to charge taxpayer’s account
Known as the Facilitating Business Rapid Response to State Declared Disasters Act
The act spans §§ 48-2-1 to 48-2-9 (63 sections).
Code 1981, § 48-2-54.1, enacted by Ga
Current official text: Official Code of Georgia Annotated (LexisNexis). Digitized from the Internet Archive scan of the OCGA. Reproduced from public-domain Georgia statutes; confirm against the official source for the current text. Not legal advice.