North Carolina General Statutes Chapter 105A Setoff Debt Collection Act

Article 1 - In General.

• N.C. Gen. Stat. § 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...
• N.C. Gen. Stat. § 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...
• N.C. Gen. Stat. § 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...
• N.C. Gen. Stat. § 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...
• N.C. Gen. Stat. § 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...
• N.C. Gen. Stat. § 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...
• N.C. Gen. Stat. § 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   Repealed by Session Laws 1997-490, s.1, effective January 1, 2000, and applicable to income tax refunds determined on or after that date
• N.C. Gen. Stat. § 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...
• N.C. Gen. Stat. § 105A-9.   Appeals from hearings
  Appeals from hearings allowed under this Chapter, other than those conducted by the Division of Employment Security, shall be in accordance with the provisions...
• N.C. Gen. Stat. § 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   Repealed by Session Laws 1997-490, s. 1, effective January 1, 2000, and applicable to income tax refunds determined on or after that date
• N.C. Gen. Stat. § 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   Repealed by Session Laws 1997-490, s. 1, effective January 1, 2000, and applicable to income tax refunds determined on or after that date
• N.C. Gen. Stat. § 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...
• N.C. Gen. Stat. § 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...
• N.C. Gen. Stat. § 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...
• N.C. Gen. Stat. § 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...
• N.C. Gen. Stat. § 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,...

Last modified: March 23, 2014