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.)
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.