2013 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.
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