The Georgia Department of Revenue may publish a list of state tax liens (also known as state tax executions) issued for the collection of delinquent state tax liabilities. These tax executions are already publicly recorded in county superior courts. Before the Department records a tax execution and lists a taxpayer on this list, the Department will send the taxpayer multiple notices and opportunities to settle their account.
The list is searchable by taxpayer name, “doing business as” (DBA) name, tax account type, and county. The results also include lien identification number, the original debt amount listed on the lien, and the lien recording date. Please note that the current amount due may differ from the original lien amount listed as a result of partial payments or accrual of additional penalty and interest.
The Department updates the list each week. Accordingly, if a taxpayer pays the amount due on a tax execution after the lien is issued and recorded; the lien is not removed from the list until the following week.
If your name or business name appears on the list and you want to resolve your tax liability, you can:
- Pay the amount in full
- Enter into an installment payment agreement
- Enter into an offer in compromise agreement