Once a tax bill has become delinquent, the Tax Collector has the authority to attach your state income tax refund as stated in NCGS 105-368(a).
If you do not respond, the debt is submitted to the State and stays on file for 10 years, or until the debt is paid in full (your refunds will be sent to us for up to 10 years until your debt is paid in full).
The State will notify you if they send us part or all of your refund.
The Tax Collector mails you a notice to inform you that we will submit this debt to the North Carolina Department of Revenue for collection.
You are charged a total of $20 in fees by the State and its clearinghouse.
You have 30 days to request an appeal hearing before the Debt Set off Officer and to pay the bill before the request is submitted to the State.