South Carolina Code of Laws — Title 12 (Taxation)
S.C. Code Ann. § 12-56-50
Department to assist in collection of account or debt by setoff of any refunds due to debtor
Official textscstatehouse.gov
Subject to the limitations contained in this chapter, the department, upon request, shall render assistance in the collection of any delinquent account or debt owing to any claimant agency by setting off any refunds due the debtor from the department by the sum certified by the claimant agency as delinquent debt.
Source: view the official text
In this chapter (16 sections)
- 12-56-10 · Short title
- 12-56-20 · Definitions
- 12-56-30 · Collection of debt; information to be given by claimant…
- 12-56-40 · Choice of claimant agency as to use of or participation in…
- 12-56-50 · Department to assist in collection of account or debt by…
- 12-56-60 · Notification by claimant agency; refund determinations;…
- 12-56-62 · Notice of intention to setoff debt; form, delivery and…
- 12-56-63 · Protest procedure; administrative fees
- 12-56-65 · Protest and contested case hearings; refunds; erroneous…
- 12-56-67 · Jury trial rights
- 12-56-70 · Priority of claims to refund
- 12-56-80 · Proceeds collected transmitted to agency; accounting…
- 12-56-90 · Information from department to be used only by agency for…
- 12-56-100 · Indemnification of department by agency
- 12-56-110 · Department regulations, forms and procedures permitted
- 12-56-120 · Department and Internal Revenue Service exempt from notice…