North Carolina Statutes
§ 105A-1 — Purposes
North Carolina § 105A-1
This text of North Carolina § 105A-1 (Purposes) is published on Counsel Stack Legal Research, covering North Carolina primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
N.C. Gen. Stat. § 105A-1 (2026).
Text
The purpose of this Chapter is to establish as policy that all claimant agencies 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 and who qualify for refunds from the Department of Revenue. It is also the intent of this Chapter that procedures be established for setting off against any refund the sum of any debt owed to the State or to a local government. 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.)
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Nearby Sections
15
§ 105A-1
Purposes§ 105A-12
Priorities in claims to setoff§ 105A-13
Collection assistance fees§ 105A-16
Rules§ 105A-2
Definitions§ 105A-4
Minimum debt and refund§ 105A-9
Appeals from hearingsCite This Page — Counsel Stack
Bluebook (online)
North Carolina § 105A-1, Counsel Stack Legal Research, https://law.counselstack.com/statute/nc/105A/105A-1.