§ 105A-1. Purposes. - North Carolina Statutes

Chapter105A.

Setoff Debt Collection Act.

Article 1.

In General.

§ 105A‑1.  Purposes.

The purpose of this Chapter isto establish as policy that all claimant agencies and the Department of Revenueshall cooperate in identifying debtors who owe money to the State or to a localgovernment through their various agencies and who qualify for refunds from theDepartment of Revenue. It is also the intent of this Chapter that procedures beestablished for setting off against any refund the sum of any debt owed to theState or to a local government. Furthermore, it is the legislative intent thatthis Chapter be liberally construed so as to effectuate these purposes as faras legally and practically possible. (1979, c. 801, s. 94; 1997‑490,s. 1.)