§ 26-36-321 — Setoff for debt to Internal Revenue Service

(a) The Secretary of the Department of Finance and Administration may enter into an agreement with the Internal Revenue Service to setoff state income tax refunds to satisfy a past-due and legally enforceable debt to the Internal Revenue Service. (b) This subchapter shall apply to the setoff authorized by this section, except to the extent that any provision conflicts with this section. (c) In addition to the applicable requirements and procedures under this subchapter, a setoff is not allowed for debts to the Internal Revenue Service unless the Internal Revenue Service complies with all notice and procedural requirements under federal law concerning the levy of a state tax refund. (d) The setoff and payment to the Internal Revenue Service of an income tax refund due to a taxpayer in this section shall be made from a refund amount due to the taxpayer after the setoff of the taxpayer's refund to claimant agencies other than the Internal Revenue Service.

Legislative History

Amended by Act 2019, No. 910,§ 3697, eff. 7/1/2019. Acts 2009, No. 713, § 2; 2011, No. 983, § 5.