Georgia Code Title 48. Revenue and Taxation § 48-3-40

(1) “Authority” means the Georgia Superior Court Clerks' Cooperative Authority.

(2) “Delinquent taxpayer” means a person owing an unpaid tax liability for which an execution has been filed by the department, unless such execution is released, withdrawn, or expired.

(3) “Execution” means either a state tax execution or a renewed state tax execution, as applicable.

(4) “Last known address of the delinquent taxpayer” means the address of the delinquent taxpayer appearing on the records of the department at the time the state tax execution is filed with the superior court clerk.

(5) “Renewed state tax execution” means any tax execution properly filed by the department prior to January 1, 2018, that is refiled upon implementation of this article.

(6) “State tax execution” means any execution issued by the department for the collection of any tax, fee, license, penalty, interest, or collection costs due the state.