Legal Question in Bankruptcy in Georgia

Theoretically, yes (assuming you mean "refund" and not "return") although it is not likely they will try to intercept it before you get it. It is much more likely they will try to all the money from any bank accounts (and that includes the money from the refund, or an other source). Otherwise, assume they will garnish wages until the full debt (including interest and fees) is paid.

Scott is incorrect as to the IRS. A private creditor on a car loan cannot garnishee a tax refund. However, they can grab the bank account it goes into and get the money that way.

Unless the amount is fairly small, it is foolish for you to have let the garnishment happen, as that was preventable before it was filed, and it is foolish to let it continue when it can usually be stopped. If you qualify for bankruptcy, the garnishment and the entire underlying debt may end up discharged. Sit down with a bankruptcy lawyer to at least discuss this option.