(A) As used in this section:
(1) "Delinquent taxes" mean state taxes including penalty, interest, and costs for which a warrant for distraint has been issued and filed by the department.
(2) "Department" means the South Carolina Department of Revenue.
(3) "Payment owed by the State" means amounts for which the Comptroller General is responsible for payment and which result from goods or services rendered or to be rendered to the State or its agencies or political subdivisions.
(4) "Collecting agency" means the Comptroller General.
(B) The department may collect delinquent taxes by means of a setoff procedure as provided in this section.
(C) The department shall provide to the Comptroller General the names, social security numbers, or federal employer identification numbers, or other identifying information considered necessary by the Comptroller General to determine whether a payment owed by the State to a taxpayer is a payment due a taxpayer owing delinquent taxes.
(D) Based solely on the information furnished by the department, the Comptroller General shall determine if a payment owed by the State is payable to a taxpayer owing delinquent taxes and on this determination he shall remit the payment to the department. The department shall promptly notify the delinquent taxpayer of the payment. Remitting of the payment to the department terminates the Comptroller General's responsibilities under this section, except as otherwise provided by law. The department's notice to the taxpayer must:
(1) be in writing;
(2) specify the amount paid to the department;
(3) state the total amount the department determines to be due from the taxpayer;
(4) specify the name, address, and telephone number of an employee of the department whom the taxpayer can contact to discuss the delinquent tax liability.
(E) Reviews of setoffs are with the department and information furnished by the department to the Comptroller General is considered correct and reliable for use by the Comptroller General in applying the setoff procedure.
HISTORY: 1991 Act No. 69, Section 1; 1993 Act No. 181, Section 239.
Structure South Carolina Code of Laws
Section 12-54-10. Definitions.
Section 12-54-17. Action by Attorney General to recover taxes, penalties, and interest.
Section 12-54-25. Interest due on late taxes; applicable interest rate.
Section 12-54-46. Exemption certificate violations; penalties; exception.
Section 12-54-50. Penalty for checks returned to department on account of insufficient funds.
Section 12-54-55. Interest on underpayment of declaration of estimated tax.
Section 12-54-75. Electronic collection of revenues.
Section 12-54-85. Time limitation for assessment of taxes or fees; exceptions.
Section 12-54-87. Timely filing discount.
Section 12-54-90. Revocation of license to do business for failure to comply with law.
Section 12-54-100. Authority of department to conduct examination or investigation.
Section 12-54-123. Surrender of property upon which levy has been made; liability to taxpayer.
Section 12-54-125. Withdrawal of warrants of distraint.
Section 12-54-126. Return of licenses.
Section 12-54-138. Recovery of duplicate refund.
Section 12-54-155. Substantial underpayment of tax or substantial valuation misstatement.
Section 12-54-160. Waiver, dismissal or reduction of penalties.
Section 12-54-170. Deposit and distribution of funds collected as penalties and interest.
Section 12-54-180. Manner of collection of penalties and interest.
Section 12-54-190. Precedence of this chapter over other statutes.
Section 12-54-195. Penalty if responsible person fails to remit sales tax to Department of Revenue.
Section 12-54-196. Collection of excessive tax by retailer; refunds; penalty; defenses.
Section 12-54-200. Requirement of bond securing payment of taxes, penalties, and interest.
Section 12-54-227. Out-of-state collections.
Section 12-54-230. Access to Employer's Quarterly Report.
Section 12-54-260. Setoff for delinquent taxes.
Section 12-54-265. Information on debtor named in warrant for distraint.
Section 12-54-270. Returned refund check as unclaimed property.