N.C. Gen. Stat. § 147-86.25
Setoff debt collection
Redline — June 1, 2021 → current.View current text →
Current — April 1, 2022
As of June 1, 2021
The State Controller shall implement a statewide setoff debt collection program to provide for collection of the following accounts receivable by setoff against payments the State owes to debtors, other than payments of tax refunds and payroll:
The State Controller shall implement a statewide setoff debt collection program to provide for collection of the following accounts receivable by setoff against payments the State owes to debtors, other than payments of tax refunds and payroll:
(1) Accounts receivable submitted to the Department of Revenue by a claimant agency under the Setoff Debt Collection Act, Chapter 105A of the General Statutes.
(1) Accounts receivable submitted to the Department of Revenue by a claimant agency under the Setoff Debt Collection Act, Chapter 105A of the General Statutes.
(2) An overdue tax debt, as defined in G.S. 105-243.1.
(2) An overdue tax debt, as defined in G.S. 105-243.1.
History
(1993, c. 512, s. 1; 2010-31, s. 31.8(c).)
Effect of Amendments. - Session Laws 2010-31, s. 31.8(c), effective June 30, 2010, rewrote the section.
Official source: North Carolina General Assembly. Reproduced from public-domain North Carolina statutes; confirm against the official source for the current text. Not legal advice.