Claims to refunds allowed to be set off under this article must be made by a claimant agency filing a written notice with the department of its intention to effect collection through setoff under this article. The following is the order of priority for multiple claims filed:
(1) claims of the Department of Revenue;
(2) claims of the Division of Child Support Enforcement of the State Department of Social Services;
(3) other claims of the State Department of Social Services and other state agencies;
(4) claims of the Internal Revenue Service and claims filed by institutions of higher learning;
(5) claims of other agencies not given a specific priority.
Priority within a class in which multiple claims are filed is the order in time in which the claimant agencies filed the written notice with the department of the intention to effect collection through setoff under this article.
HISTORY: 1995 Act No. 76, Section 5.
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.