North Carolina · statute · N.C. Gen. Stat. ch. 105A · 19 active provisions
Purposes. The purpose of this Chapter is to establish as policy that all claimant agencies, the Office of the State Auditor, 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. It is also the intent of this Chapter that…
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 subdivisio…
Remedies additional; mandatory State usage; optional local usage of setoff collection only; obtaining identifying information; registration. (a) Remedies Additional. - The collection remedies under this Chapter are in addition to and not in substitution for any other remedy available by law. (b) Mandatory State Usage.…
Minimum debt and refund for setoff collection; minimum debt for forced collection. This Chapter applies only to (i) a setoff collection debt that is at least fifty dollars ($50.00) and to a refund that is at least this same amount and (ii) a forced collection debt for which the Department determines the cost to the Sta…
Local agency notice, hearing, and decision. (a) Prerequisite. - A local agency may not submit a debt for setoff 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 notic…
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 t…
Procedure for force collecting; debts eligible for force collection. (a) State Auditor Notice of Final Determination to Department Required. - Upon final determination of a debt under G.S. 105A-8.1, the Office of the State Auditor shall notify the Department in writing of the debt and shall supply any information neces…
Levy and sale. Notwithstanding that a debt owed to a State agency is not a collectible tax under G.S. 105-241.22, if a debtor does not pay a debt, or enter into an installment agreement to pay a debt, within 60 days of being notified by the Department in accordance with G.S. 105A-6.1(b), the Department may force collec…
Attachment and garnishment. Notwithstanding that a debt owed to a State agency is not a collectible tax under G.S. 105-241.22, if a debtor does not pay a debt, or enter into an installment agreement to pay a debt, within 60 days of being notified by the Department in accordance with G.S. 105A-6.1(b), the Department may…
Installment agreements. The Secretary may enter into an agreement with the debtor for payment of the debt in installments if the Secretary determines that the agreement will facilitate collection of the debt. The Secretary may modify or terminate the agreement if one or more of the following findings is made: (1) Infor…
Setoff collection; State agency notice, hearing, decision, and refund of setoff collection. (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…
Forced collection; prerequisite, State Auditor notice, State Auditor hearing, decision. (a) Prerequisite. - The Office of the State Auditor may not submit notice of final determination of a debt to the Department for forced collection under G.S. 105A-6.1(a) until the Auditor has finally determined the debt in accordanc…
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 judic…
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…
Collection assistance fees. (a) State Setoff Collection. - To recover the costs incurred by the Department in collecting setoff 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 ret…
Setoff collection; accounting to the claimant agency, credit to debtor's obligation. (a) Setoff Collection; Accounting to Claimant Agency. - Simultaneously with the transmittal of the net proceeds collected through setoff collection to a claimant agency, the Department must provide the agency with an accounting of the…
Forced collection proceeds credited to General Fund. The net proceeds collected through a forced collection conducted under this Chapter shall be credited to the General Fund by the Department within 60 days of collection. (2025-83, s. 11(a).)
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 Departmen…
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.)