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.
S.C. Code Ann. § 12-56-120
Department and Internal Revenue Service exempt from notice and appeal procedures; other procedures as exclusive remedy
Known as the Setoff Debt Collection Act
The act spans §§ 12-56-10 to 12-56-90 (16 sections).
1999 Act No. 114, SECTION 3; 2001 Act No. 89, SECTION 38, eff July 20, 2001.
Official source: South Carolina Legislature. Reproduced from public-domain South Carolina statutes; confirm against the official source for the current text. Not legal advice.