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 owe money to the State or to a local government through their various agencies and who qualify for refunds from the Department of Revenue. It is also the […]
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 priority over local agencies for collection by setoff. When there are multiple claims by State agencies other than the Department, the claims have priority […]
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) is imposed on each debt collected through setoff. The Department must collect this fee as part of the debt and retain it. The collection assistance […]
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 setoffs for which payment is being made. The accounting must whenever possible include the full names of the debtors, 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 any confidentiality statute of any claimant agency, the exchange of any information among the Department, the claimant agency, the organization submitting debts on behalf of a […]
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. 94; 1997-490, s. 1.)
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 clearinghouse or an organization pursuant to G.S. 105A-3(b1). (2) Debt. – Any of the following, except as limited in sub-subdivision (f.) of this subdivision: a. A sum […]
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) Mandatory State Usage. – A State agency must submit a debt owed to it for collection […]
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. (1979, c. 801, s. 94; 1997-490, s. 1.)
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 and the claim has been finally determined as provided in this section. (b) Notice. – A local agency must send written notice […]
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 necessary to identify the debtor whose refund is sought to be set off. The claimant agency may include with the notification […]
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 agency has received the debtor’s refund. The notice must explain the debt that is the basis for the agency’s […]
105A-9. Appeals from hearings. Appeals from hearings allowed under this Chapter, other than those conducted by the Judicial Branch and the Division of Employment Security, shall be in accordance with the provisions of Chapter 150B of the General Statutes, the Administrative Procedure Act, except that the place of initial judicial review shall be the superior […]
