Georgia Code - Revenue and Taxation - Title 48, Section 48-2-54.1

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The commissioner is authorized to charge to the taxpayeŕs 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.

Last modified: April 26, 2006