Enforcement - FAQ

A levy is the legal seizure of property to satisfy an outstanding debt. The Department can levy assets, such as bank accounts, when an active lien is filed.

A garnishment is a legal action that enables the Department to take a delinquent taxpayer’s property, money or credits that is either in possession of a third party (the garnishee) or is owed by a garnishee to the taxpayer.

To discuss a levy or garnishment action, please contact the Georgia Department of Revenue's Compliance Division personnel that initiated the levy or garnishment listed on the notice.

A notice of delinquency is a legal “freeze” of your money, property, debts, or credits held by third parties for unlimited thirty-day periods.

A notice of delinquency is different from a levy. A levy seizes the property to satisfy the tax debt, while a notice of delinquency directs a third party to hold the property until the DOR seizes the property by means of a levy or garnishment.

If you have a delinquent sales tax or withholding tax balance, we may issue a notice of delinquency. Delinquent balances include taxes, penalties, fees, and interest. The issuance of a state tax execution is not required for this action.

A notice of delinquency is for 100% of your delinquent sales tax or withholding tax balance.

We release a notice of delinquency when the delinquent sales tax or withholding tax amount on the notice is paid.

However, if an additional balance accrues on a delinquent account, we may issue another notice of delinquency. If we issue a notice of delinquency in error, we will release it as soon as we verify the error.

If you think we issued a notice of delinquency in error, contact your local DOR regional office so we can analyze your account.

Filing for bankruptcy stops a notice of delinquency.

If we have served a notice of delinquency and you filed bankruptcy, contact your local DOR regional office so we can analyze your account and determine whether the notice should be released.