§105A‑12. Priorities in claims to setoff.
The Department has priorityover all other claimant agencies for collection by setoff whenever it is acompeting agency for a refund. State agencies have priority over local agenciesfor collection by setoff. When there are multiple claims by State agenciesother than the Department, the claims have priority based on the date eachagency registered with the Department under G.S. 105A‑3. When there aremultiple claims by two or more organizations submitting debts on behalf oflocal agencies, the claims have priority based on the date each organizationregistered with the Department under G.S. 105A‑3. When there are multipleclaims among local agencies whose debts are submitted by the same organization,the claims have priority based on the date each local agency requested theorganization to submit debts on its behalf. (1979, c. 801, s. 94; 1997‑490,s. 1.)