Chapter 105A Setoff Debt Collection Act
Article 1 - In General.
- § 105A-1 Purposes
The purpose of this Chapter is to establish as policy that all claimant agencies and the Department of Revenue shall cooperate in identifying debtors who...
- § 105A-2 Definitions
The following definitions apply in this Chapter: (1) Claimant agency. Either of the following: a. A State agency. b. A local agency acting through a...
- § 105A-3 Remedy additional; mandatory State usage; optional local usage; obtaining identifying information; registration
(a) Remedy Additional. The collection remedy under this Chapter is in addition to and not in substitution for any other remedy available by law. (b)...
- § 105A-4 Minimum debt and refund
This Chapter applies only to a debt that is at least fifty dollars ($50.00) and to a refund that is at least this same amount....
- § 105A-5 Local agency notice, hearing, and decision
(a) Prerequisite. A local agency may not submit a debt for collection under this Chapter until it has given the notice required by this section...
- § 105A-6 Procedure Department to follow in making setoff
(a) Notice to Department. A claimant agency seeking to attempt collection of a debt through setoff must notify the Department in writing and supply information...
- § 105A-7 Repealed by Session Laws 1997-490, s.1, effective January 1, 2000, and applicable to income tax refunds determined on or after that date
- § 105A-8 State agency notice, hearing, decision, and refund of setoff
(a) Notice. Within 10 days after a State agency receives a refund of a debtor, the agency must send the debtor written notice that the...
- § 105A-9 Appeals from hearings
Appeals from hearings allowed under this Chapter, other than those conducted by the Employment Security Commission, shall be in accordance with the provisions of Chapter...
- § 105A-10 Repealed by Session Laws 1997-490, s. 1, effective January 1, 2000, and applicable to income tax refunds determined on or after that date
- § 105A-11 Repealed by Session Laws 1997-490, s. 1, effective January 1, 2000, and applicable to income tax refunds determined on or after that date
- § 105A-12 Priorities in claims to setoff
The Department has priority over all other claimant agencies for collection by setoff whenever it is a competing agency for a refund. State agencies have...
- § 105A-13 Collection assistance fees
(a) State Setoff. To recover the costs incurred by the Department in collecting debts under this Chapter, a collection assistance fee of five dollars ($5.00)...
- § 105A-14 Accounting to the claimant agency; credit to debtor's obligation
(a) Simultaneously with the transmittal of the net proceeds collected to a claimant agency, the Department must provide the agency with an accounting of the...
- § 105A-15 Confidentiality exemption; nondisclosure
(a) Notwithstanding G.S. 105‑259 or any other provision of law prohibiting disclosure by the Department of the contents of taxpayer records or information and notwithstanding...
- § 105A-16 Rules
The Secretary of Revenue may adopt rules to implement this Chapter. The State Controller may adopt rules to implement this Chapter. (1979, c. 801, s....
