GroundRules
N.C. Gen. Stat. § 147-86.25: Setoff debt collection.
Where this section sits in the code
- Chapter 147. State Officers.
- Article 6B. Statewide Accounts Receivable Program.
The State Controller shall implement a statewide setoff debt collection program to provide for collection of the following accounts receivable by setoff against payments the State owes to debtors, other than payments of tax refunds and payroll:
(1) Accounts receivable submitted to the Department of Revenue by a claimant agency under the Setoff Debt Collection Act, Chapter 105A of the General Statutes.
(2) An overdue tax debt, as defined in G.S. 105-243.1. (1993, c. 512, s. 1; 2010-31, s. 31.8(c).)
Collected 2026-08-27T18:23:17Z. Source file · JSON