South Carolina Statutes
§ 12-56-70 — Priority of claims to refund.
Claims to refunds allowed to be set off under this article must be made by a claimant agency filing a written notice with the department of its intention to effect collection through setoff under this article. The following is the order of priority for multiple claims filed:
(1)claims of the Department of Revenue;
(2)claims of the Division of Child Support Enforcement of the State Department of Social Services;
(3)other claims of the State Department of Social Services and other state agencies;
(4)claims of the Internal Revenue Service and claims filed by institutions of higher learning;
(5)claims of other agencies not given a specific priority. Priority within a class in which multiple claims are filed is the order in time in which the claimant agencies filed the written notice with
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South Carolina § 12-56-70 (Priority of claims to refund.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
HISTORY: 1995 Act No. 76, SECTION 5.
Nearby Sections
15
§ 12-56-10
Short title.§ 12-56-100
Indemnification of department by agency.§ 12-56-20
Definitions.§ 12-56-50
Department to assist in collection of account or debt by setoff of any refunds due to debtor.§ 12-56-63
Protest procedure; administrative fees.§ 12-56-67
Jury trial rights.§ 12-56-70
Priority of claims to refund.