South Carolina Code of Laws
Title 12 - Taxation
Chapter 56 - Setoff Debt Collection Act

Section 12-56-10. Short title. - This chapter may be cited as the "Setoff Debt Collection...

Section 12-56-20. Definitions. - As used in this chapter: (1) "Claimant agency" means a...

Section 12-56-30. Collection of debt; information to be given by claimant agency; information to be given by department to claimant agency. - (A) The collection remedy under this chapter is in addition...

Section 12-56-40. Choice of claimant agency as to use of or participation in setoff program. - If the claimant agency determines that the administrative cost of...

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,...

Section 12-56-60. Notification by claimant agency; refund determinations; department liability. - (A) A claimant agency seeking to attempt collection of a...

Section 12-56-62. Notice of intention to setoff debt; form, delivery and presumption. - The notice of intention to setoff must be given by...

Section 12-56-63. Protest procedure; administrative fees. - (A) A debtor who protests the debt shall file a...

Section 12-56-65. Protest and contested case hearings; refunds; erroneous retention or setoff; time limit. - (A) Before submitting a debt to the department, the claimant...

Section 12-56-67. Jury trial rights. - This section does not create a right to jury trial...

Section 12-56-70. Priority of claims to refund. - Claims to refunds allowed to be set off under this...

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. - (A) Simultaneously with the transmittal of proceeds collected to a...

Section 12-56-90. Information from department to be used only by agency for collection purposes; penalties for disclosure. - (A) The exchange of information among the department, claimant agency,...

Section 12-56-100. Indemnification of department by agency. - Claimant agencies shall indemnify the department against any injuries, actions,...

Section 12-56-110. Department regulations, forms and procedures permitted. - The department may promulgate regulations and prescribe forms and procedures...

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