The Georgia Surplus Refund, officially known as the Georgia Tax Rebate, was a one-time payment issued to eligible Georgia taxpayers using surplus state revenue. This surplus occurred because the state collected more taxes than anticipated. To qualify, individuals generally needed to have filed a Georgia income tax return for the relevant tax year (typically the prior year) and met specific residency requirements. The amount of the refund varied depending on filing status and the tax year of the surplus. The purpose of the rebate was to return excess tax dollars to Georgia residents.