Setoff Debt Collection Act

  1. Law
  2. South Carolina Code of Laws
  3. Taxation
  4. Setoff Debt Collection Act

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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.