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 intent of this Chapter that procedures be established for setting off against any refund the sum of any debt owed to the State or to a local government. Furthermore, it is the legislative intent that this Chapter be liberally construed so as to effectuate these purposes as far as legally and practically possible. (1979, c. 801, s. 94; 1997-490, s. 1.)
Structure North Carolina General Statutes
North Carolina General Statutes
Chapter 105A - Setoff Debt Collection Act
§ 105A-4 - Minimum debt and refund.
§ 105A-5 - Local agency notice, hearing, and decision.
§ 105A-6 - Procedure Department to follow in making setoff.
§ 105A-8 - State agency notice, hearing, decision, and refund of setoff.
§ 105A-9 - Appeals from hearings.
§ 105A-12 - Priorities in claims to setoff.
§ 105A-13 - Collection assistance fees.
§ 105A-14 - Accounting to the claimant agency; credit to debtor's obligation.