Chapter 105A.
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Chapter 105A.
Setoff Debt Collection and Forced Debt Collection Act.
Article 1.
In General.
§ 105A-1. Purposes.
The purpose of this Chapter is to establish as policy that all claimant agencies, the Office of the State Auditor, and the Department of Revenue shall cooperate in identifying debtors who owe money to the State or to a local government through their various agencies. It is also the intent of this Chapter that procedures be established for
(i)setting off against a debtor's tax refund the sum of any debt owed to the State or to a local government and
(ii)force collecting debts owed to State agencies. Furthermore, it is the legislative intent that this Chapter be liberally construed so as to effectuate these purposes as far as legally and practically possible. (1979, c. 801, s. 94; 1997-490, s. 1; 2025-83, s. 11(a).)