Georgia SALT Alerts

State and Local Tax Insights

January 2, 2019 | Outstanding Tax Liabilities and Debt Collection

  • Did you know that the purchaser of a business in Georgia (including a purchaser of a portion of the business, its inventory or its equipment) may be held responsible for outstanding sales or withholding tax liabilities? It’s called successor liability. There may be a way to avoid outstanding tax liabilities. Here’s more information from the GA Dept. of Revenue:
  • In Georgia, if a person doesn’t pay state taxes, collection actions are taken. But they may not be taken by the state. Debts are referred to private collection agencies when collection by the GA Dept. of Revenue isn’t cost effective. Debts aren’t referred to a collection agency if a taxpayer has an active bankruptcy case, the statute of limitations to enforce the collection of the debt has expired, or the taxpayer is deceased. For more details:

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