Section 48-16-11. Contracts with debt collection agencies or attorneys to collect delinquent taxes, penalties, and interest  


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  •    The commissioner may, for the purpose of collecting any delinquent taxes due from a taxpayer, contract with any debt collection agency or attorney doing business within or outside this state for the collection of such delinquent taxes, including penalties and interest thereon.
Code 1981, § 48-16-11, enacted by Ga. L. 1992, p. 1249, § 1.