South Carolina Code of Laws — Title 12 (Taxation)
S.C. Code Ann. § 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
Official textscstatehouse.gov
# (A)
Simultaneously with the transmittal of proceeds collected to a claimant agency, the department shall provide the agency with an accounting, which, whenever possible, must include the full names of the debtors and the debtors' social security numbers. No federal tax return information may be divulged by the department under any circumstances.
# (B)
Upon receipt by a claimant agency of proceeds collected on its behalf by the department and an accounting thereof as specified under this section, the agency shall credit the debtor's obligation and shall notify the debtor in writing of the amount of the setoff.
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…