2017 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.
Disclaimer: These codes may not be the most recent version. South Carolina may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.