The department and Internal Revenue Service are exempt from the notice and appeal procedures of this chapter. The sole and exclusive appeal procedure for the setoff of a debt owed to the department is governed by the provisions of Chapter 60, Title 12. The appeal procedure in connection with a liability to the Internal Revenue Service is governed by Title 26 of the United States Code.
HISTORY: 1999 Act No. 114, Section 3; 2001 Act No. 89, Section 38, eff July 20, 2001.
Structure South Carolina Code of Laws
Chapter 56 - Setoff Debt Collection Act
Section 12-56-10. Short title.
Section 12-56-20. Definitions.
Section 12-56-40. Choice of claimant agency as to use of or participation in setoff program.
Section 12-56-60. Notification by claimant agency; refund determinations; department liability.
Section 12-56-62. Notice of intention to setoff debt; form, delivery and presumption.
Section 12-56-63. Protest procedure; administrative fees.
Section 12-56-67. Jury trial rights.
Section 12-56-70. Priority of claims to refund.
Section 12-56-100. Indemnification of department by agency.
Section 12-56-110. Department regulations, forms and procedures permitted.