State Tax Debt: Georgia

Georgia State Tax Debt: Tax Executions, Levies and How the Department of Revenue Differs From the IRS

By Ray Neu, Publisher | Last reviewed: October 26, 2026 | Reading time: 9 min

Short answer

The Georgia Department of Revenue (DOR) collects state income tax on its own, apart from the IRS. An Official Assessment left unpaid and unappealed can become a state tax execution, Georgia’s tax lien, plus a 20% collection fee. DOR may then levy bank accounts, garnish wages and seize property, with 10 years from recording to collect.

This page covers Georgia individual income tax owed to DOR, alone or beside a federal balance. It has its own letters, deadlines, plans and, since July 1, 2026, its own tax court. For the federal debt itself, see back taxes.

Deadlines to know: Protest a Notice of Proposed Assessment within 45 days of its date (O.C.G.A. § 48-2-46, as DOR cites it). Appeal an Official Assessment within 45 days of its issued date. Claim exempt levied funds within 20 days of the levy notice.

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The Georgia letters, from proposed assessment to tax execution

DOR says most individual income tax audits start from IRS data. A balance then moves through these letters:

Notice of Proposed Assessment. Tax is owed, with 45 days to protest. A protest must dispute the amount; DOR says inability to pay is not a reason, and a penalty waiver request does not pause the assessment.
Official Assessment and Demand for Payment. Follows the protest window or a denied protest and opens a 45-day appeal window.
Notice of State Tax Execution. An execution (lien) has issued; DOR calls it a legal claim that can reach property, a bank account or income.
Notice to Taxpayer of Right against Levy of Money and/or Other Property. Sent after funds are taken, with a form to claim back exempt money such as Social Security, unemployment, Veterans Administration or disability payments.

A Statement of Taxpayer’s Account reports an open balance, and a Notice of Intent to Offset, sent by certified mail, warns that a federal refund will go to the Georgia debt.

State tax executions, bank levies and wage garnishment

The state tax execution (Georgia’s tax lien)

If an Official Assessment is neither paid nor appealed within 45 days, DOR may issue a state tax execution and add a 20% collection fee. It is recorded with one or more Clerks of Superior Court as public record, and DOR may file without notice once a debt is in collection. DOR sources describe its reach two ways: the Taxpayer Bill of Rights says it covers all property in which the taxpayer has an interest, while the House Bill 661 page says that since 2018 these liens attach to real property only in the county of recording.

A payment plan does not release an execution; full payment does, within five days after it posts. To sell or refinance first, an owner can apply for a partial release (Form CD-14135) or subordination (Form CD-14134) at least 30 days before closing. DOR does not report liens to credit bureaus.

Levies and garnishment

With an active lien, DOR can levy assets: a bank levy seizing funds and safe deposit box contents, levies on vehicles, boats, planes and trailers, and wage garnishment, which reaches money a third party such as an employer holds or owes. No DOR page reviewed states the share of wages a garnishment takes or a holding period for bank funds. An exemption claim filed within 20 days of a bank levy is reviewed within 10 days of receipt. Compare IRS wage garnishment and the IRS bank levy.

The 10-year window, interest and the 20% fee

Collection period. DOR must record an execution within 5 years of assessment, then has 10 years from recording to collect, with no renewal. Bankruptcy, a payment plan, an offer in compromise or an open protest can extend that period, and one letter page counts it “from the date issued” instead. The federal limit is 10 years from assessment under 26 U.S.C. § 6502; the CSED calculator estimates only the federal date.

Interest. Set each January at the bank prime loan rate plus 3 percent: 9.75% for 2026, accruing monthly (Policy Bulletin ADMIN-2026-01), after 10.50% in 2025.

Penalties and fees. Late filing adds 5% a month and late payment 0.5% a month, together capped at 25% of the tax due (O.C.G.A. § 48-7-86, per DOR); the 20% fee comes on top. DOR may waive penalty for reasonable cause under O.C.G.A. § 48-2-43, requested online or on Form TSD-3. Compare federal penalty abatement.

Owe the Georgia DOR and the IRS at the same time?

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Georgia payment plans, offers in compromise and spouse relief

Installment payment agreement. As of October 2026, a plan runs up to 60 months at $25 a month or more, with no bankruptcy, no pending offer and the last five years of returns filed. The fee is $50 for automatic drafts or $100 for paper checks; Form GA-9465 instructions (Rev. 07/15/25) add a reduced $25 fee for income under $22,050. Requests go through the Georgia Tax Center or GA-9465. Signing GA-9465 waives the 45-day protest and the appeal of the final assessment. DOR says an approved plan halts new liens and levies, but refunds are still offset and future taxes must be paid on time. GA-9465 also refers to debts “assigned to a private collection agency”; DOR names no agency. Compare IRS installment agreements.

Offer in compromise. Georgia settles an assessed liability for less on one of three bases: doubt as to collectibility, doubt as to liability, or economic hardship. It takes Form OIC-1 (plus Form CD-14C for an individual’s financial offer), all returns filed, a final notice of assessment and no open bankruptcy. The $100 fee is waived for individuals below federal poverty guidelines. The minimum offer is asset equity plus projected future collections, expenses are capped by IRS national standards, and zero offers are refused. DOR may suspend collection during review, but not for an offer meant to delay. Full payment of an accepted offer releases the execution. Compare the IRS offer in compromise.

Joint filers. Georgia innocent spouse relief requires, among other conditions, federal relief under Section 6015 of the Internal Revenue Code (see innocent spouse relief). Georgia has no injured spouse provision, and no DOR page reviewed describes a federal-style not-collectible status.

Disputes: protest, the new Georgia Tax Court, or superior court

Protest to DOR. Online or on Form TSD-1 within 45 days; a mailed protest counts by its postmark, not a metered date. Senate Bill 141 raised this and the appeal window from 30 to 45 days on July 1, 2025.
Georgia Tax Court. House Bill 1267 (2024) repealed the Georgia Tax Tribunal’s chapter and created a judicial-branch tax court; House Bill 392 (2025) opened it to petitions on July 1, 2026 and moved pending Tribunal cases there. It hears appeals of official assessments, refund denials and state tax executions, not protests, plans, offers or penalty waivers. Filing costs $60 unless small claims is chosen, which DOR says covers income tax disputes under $15,000 with no further appeal. A petition stays collection, except after a jeopardy assessment.
Superior court. The other 45-day route. It needs a surety bond equal to the disputed amount or equal Georgia real estate equity, and DOR calls counsel “highly recommended” there.

Refunds. A claim is due within three years after the later of payment or the extended due date; a denial can be appealed within two years. DOR’s Taxpayer Resolution Unit takes issues left after administrative options run out. Compare federal Tax Court petitions.

Georgia DOR and the IRS, compared

Figures are as of October 2026. See also federal tax lien.

Topic	Georgia DOR (individual income tax)	IRS
Collection period	10 years from recording of the execution; extendable, never renewed	10 years from assessment, 26 U.S.C. § 6502
Wage garnishment share	Not stated on the DOR pages reviewed	Pay above an exempt amount tied to the standard deduction and dependents, per Publication 1494
Bank levy	Funds and safe deposit box items; holding period not stated; 20 days to claim exempt funds	Bank holds funds 21 days, 26 U.S.C. § 6332(c)
Lien or execution	Execution after 45 days unpaid and unappealed, plus 20% fee; released within five days of full payment	Released within 30 days after payment
Payment plan	Up to 60 months, $25 minimum, $50 or $100 fee	Online long-term plan for $50,000 or less owed
Offer in compromise	$100 fee; collectibility, liability or economic hardship	$205 fee; lump sum or periodic payments
Appeals body	Georgia Tax Court (from July 1, 2026) or superior court	IRS Independent Office of Appeals

Reporting federal changes. Per the 2025 IT-511 booklet, a federal change to net income goes to DOR on Form 500X with a copy of Form 1040 within 180 days. Missing that window can forfeit a resulting Georgia refund; if DOR learns of the change from a federal report, it can assess within five years.

Two separate accounts. DOR plans and offers are requested from DOR alone; the DOR pages reviewed describe no tie to an IRS agreement.

When an attorney matters

The Taxpayer Bill of Rights allows representation before DOR by an attorney, accountant or other person with a power of attorney. DOR uses Form RD-1061, accepts IRS Form 2848, and lists attorneys, CPAs, enrolled agents and others the taxpayer authorizes as eligible. Differences the sources point to:

Notarization. RD-1061 must be notarized unless the representative is an attorney, certified public accountant, registered public accountant or enrolled agent.
Superior court. DOR highly recommends counsel for a bonded superior court appeal; the pages reviewed do not say who may appear in the Georgia Tax Court.
Privilege. 26 U.S.C. § 7525 gives CPAs and enrolled agents attorney-like confidentiality only in noncriminal matters before the IRS and in federal court, and says nothing about state agencies.

More on the differences: tax attorney vs. CPA vs. enrolled agent.

Related guides

Frequently Asked Questions

How long can Georgia collect state tax debt?

Once DOR records a state tax execution, it has 10 years from the recording date to collect, and the execution cannot be renewed. Bankruptcy, a payment plan, an offer or an open protest can extend it. The IRS limit is 10 years from assessment.

Does the Georgia Department of Revenue garnish wages?

Yes. After a state tax execution issues, DOR lists wage garnishment among its options, with bank and property levies. The DOR pages reviewed do not state what share of pay it takes.

What is a Georgia state tax execution?

Georgia’s name for a state tax lien. DOR may issue one when an Official Assessment goes 45 days unpaid and unappealed, adds a 20% collection fee, and records it with a Clerk of Superior Court.

Can a Georgia tax debt be paid in monthly installments?

DOR offers plans of up to 60 months with a $25 minimum monthly payment, requested in the Georgia Tax Center or on Form GA-9465. The last five years of returns must be filed, and refunds are still offset.

Who hears appeals of a Georgia tax assessment?

The Georgia Tax Court, which replaced the Georgia Tax Tribunal on July 1, 2026 and is independent of DOR, or a superior court. Either appeal is due within 45 days of the Official Assessment’s issued date.

Review a Georgia tax balance

A free, confidential evaluation can look at a DOR execution, levy or assessment, alone or with IRS debt.

Start Your Free Evaluation Call (202) 968-1121

About the Author

Ray Neu

Ray Neu is the publisher of IRSAttorneys.net. A former law enforcement officer with a background in criminal justice and digital publishing, he oversees editorial direction, partnership standards, and compliance review for the site. He is not an attorney and does not provide legal advice; all tax law content is sourced and reviewed against the standards documented on the Editorial Team & Standards page.

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Sources

IRS Circular 230 Disclosure: To ensure compliance with Treasury Department rules governing tax practice, any tax information contained on this website was not written and is not intended to be used, and cannot be used, for the purpose of avoiding any federal tax penalty. You should consult a licensed tax professional regarding your individual situation.

Results described on this website are not a guarantee, warranty, or prediction of the outcome of any tax matter. Every situation is different. Prior results do not guarantee a similar outcome. Article content reflects general information about federal and state tax procedure as of the last reviewed date and may not reflect subsequent changes in IRS or state tax agency policy, statutes, regulations, or case law.