Contracts with debt collection agencies or attorneys to collect delinquent taxes, penalties, and interest.

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. History. Code 1981, § 48-16-11, enacted by Ga. L. 1992, p. 1249, § 1.