{"data":{"id":"us-nc/n.c.-gen.-stat.-147-86.25","jurisdiction":"us-nc","citation":"N.C. Gen. Stat. § 147-86.25","heading":"Setoff debt collection.","body":"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:\n(1)\tAccounts receivable submitted to the Department of Revenue by a claimant agency under the Setoff Debt Collection Act, Chapter 105A of the General Statutes.\n(2)\tAn overdue tax debt, as defined in G.S. 105-243.1. (1993, c. 512, s. 1; 2010-31, s. 31.8(c).)","path":["Chapter 147. State Officers.","Article 6B. Statewide Accounts Receivable Program."],"source_url":"https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_147/GS_147-86.25.html","current_through":"S.L. 2026-30","vintage":"","retrieved_at":"2026-08-27T18:23:17Z","sha256":"de86505ba3e22983c450ac74a40d6a8483055a5d4543af8003b4cfec3dc8e5f8","source_id":"us-nc","stale":false,"prev":"us-nc/n.c.-gen.-stat.-147-86.24","next":"us-nc/n.c.-gen.-stat.-147-86.26"},"notice":"GroundRules: Original legal text. Not legal advice."}