South Carolina Code of Laws
Chapter 56 - Setoff Debt Collection Act
Section 12-56-50. Department to assist in collection of account or debt by setoff of any refunds due to debtor.

Subject to the limitations contained in this chapter, the department, upon request, shall render assistance in the collection of any delinquent account or debt owing to any claimant agency by setting off any refunds due the debtor from the department by the sum certified by the claimant agency as delinquent debt.
HISTORY: 1995 Act No. 76, Section 5.

Structure South Carolina Code of Laws

South Carolina Code of Laws

Title 12 - Taxation

Chapter 56 - Setoff Debt Collection Act

Section 12-56-10. Short title.

Section 12-56-20. Definitions.

Section 12-56-30. Collection of debt; information to be given by claimant agency; information to be given by department to claimant agency.

Section 12-56-40. Choice of claimant agency as to use of or participation in setoff program.

Section 12-56-50. Department to assist in collection of account or debt by setoff of any refunds due to debtor.

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 12-56-65. Protest and contested case hearings; refunds; erroneous retention or setoff; time limit.

Section 12-56-67. Jury trial rights.

Section 12-56-70. Priority of claims to refund.

Section 12-56-80. Proceeds collected transmitted to agency; accounting provided by department to agency; credit to debtor's obligation by agency; notification of agency to debtor of setoff.

Section 12-56-90. Information from department to be used only by agency for collection purposes; penalties for disclosure.

Section 12-56-100. Indemnification of department by agency.

Section 12-56-110. Department regulations, forms and procedures permitted.

Section 12-56-120. Department and Internal Revenue Service exempt from notice and appeal procedures; other procedures as exclusive remedy.