b. A local agencyacting through a clearinghouse or an organization pursuant to G.S. 105A‑3(b1).
(2) Debt. Any of thefollowing:
a. A sum owed to aclaimant agency that has accrued through contract, subrogation, tort, operationof law, or any other legal theory regardless of whether there is an outstandingjudgment for the sum.
b. A sum a claimantagency is authorized or required by law to collect, such as child supportpayments collectible under Title IV, Part D of the Social Security Act.
c. A sum owed as aresult of an intentional program violation or a violation due to inadvertenthousehold error under the Food and Nutrition Services Program enabled by Part 5of Article 2 of Chapter 108A of the General Statutes.
d. Reserved for futurecodification purposes.
e. A sum owed as aresult of having obtained public assistance payments under any of the followingprograms through an intentional false statement, intentional misrepresentation,intentional failure to disclose a material fact, or inadvertent householderror:
1. The Work FirstProgram provided in Article 2 of Chapter 108A of the General Statutes.
2. The State‑CountySpecial Assistance for Adults Program enabled by Part 3 of Article 2 of Chapter108A of the General Statutes.
3. A successor programof one of these programs.
(3) Debtor. Anindividual who owes a debt.
(4) Department. TheDepartment of Revenue.
(5) Reserved.
(6) Local agency. Anyof the following:
a. A county, to theextent it is not considered a State agency.
b. A municipality.
c. A water and sewerauthority created under Article 1 of Chapter 162A of the General Statutes.
d. A regional jointagency created by interlocal agreement under Article 20 of Chapter 160A of theGeneral Statutes between two or more counties, cities, or both.
e. A public healthauthority created under Part 1B of Article 2 of Chapter 130A of the GeneralStatutes or other authorizing legislation.
f. A metropolitansewerage district created under Article 5 of Chapter 162A of the GeneralStatutes.
g. A sanitary districtcreated under Part 2 of Article 2 of Chapter 130A of the General Statutes.
(7) Net proceedscollected. Gross proceeds collected through setoff against a debtor's refundminus the collection assistance fees provided in G.S. 105A‑13.
(8) Refund. Anindividual's North Carolina income tax refund.
(9) State agency. Anyof the following:
a. A unit of theexecutive, legislative, or judicial branch of State government.
b. A local agency, tothe extent it administers a program supervised by the Department of Health andHuman Services or it operates a Child Support Enforcement Program, enabled byChapter 110, Article 9, and Title IV, Part D of the Social Security Act. (1979, c. 801, s. 94; 1981,c. 724; 1983, c. 922, s. 21.11; 1983 (Reg. Sess., 1984), c. 1034, s. 10.2;1985, c. 589, s. 33; c. 649, s. 6; c. 747; 1985 (Reg. Sess., 1986), c. 1014, s.63(e), (f); 1987, c. 564, s. 18; c. 578, ss. 1, 2; c. 856, s. 12; 1989, c. 141,s. 2; c. 539, s. 1; c. 699; c. 727, s. 30; c. 770, s. 75.2; 1993 (Reg. Sess.,1994), c. 735, s. 1; 1995, c. 227, s. 1; 1996, 2nd Ex. Sess., c. 18, s.24.30(d); 1997‑433, ss. 3.3, 11.3; 1997‑443, ss. 11A.118(a),11A.119(a), 11A.122, 12.26; 1997‑490, s. 1; 1998‑17, s. 1; 1998‑98,s. 38(a); 2002‑156, s. 5(a); 2003‑333, s. 1; 2004‑138, s. 1;2005‑326, s. 1; 2006‑259, s. 20; 2007‑97, s. 2.)
b. A local agencyacting through a clearinghouse or an organization pursuant to G.S. 105A‑3(b1).
(2) Debt. Any of thefollowing:
a. A sum owed to aclaimant agency that has accrued through contract, subrogation, tort, operationof law, or any other legal theory regardless of whether there is an outstandingjudgment for the sum.
b. A sum a claimantagency is authorized or required by law to collect, such as child supportpayments collectible under Title IV, Part D of the Social Security Act.
c. A sum owed as aresult of an intentional program violation or a violation due to inadvertenthousehold error under the Food and Nutrition Services Program enabled by Part 5of Article 2 of Chapter 108A of the General Statutes.
d. Reserved for futurecodification purposes.
e. A sum owed as aresult of having obtained public assistance payments under any of the followingprograms through an intentional false statement, intentional misrepresentation,intentional failure to disclose a material fact, or inadvertent householderror:
1. The Work FirstProgram provided in Article 2 of Chapter 108A of the General Statutes.
2. The State‑CountySpecial Assistance for Adults Program enabled by Part 3 of Article 2 of Chapter108A of the General Statutes.
3. A successor programof one of these programs.
(3) Debtor. Anindividual who owes a debt.
(4) Department. TheDepartment of Revenue.
(5) Reserved.
(6) Local agency. Anyof the following:
a. A county, to theextent it is not considered a State agency.
b. A municipality.
c. A water and sewerauthority created under Article 1 of Chapter 162A of the General Statutes.
d. A regional jointagency created by interlocal agreement under Article 20 of Chapter 160A of theGeneral Statutes between two or more counties, cities, or both.
e. A public healthauthority created under Part 1B of Article 2 of Chapter 130A of the GeneralStatutes or other authorizing legislation.
f. A metropolitansewerage district created under Article 5 of Chapter 162A of the GeneralStatutes.
g. A sanitary districtcreated under Part 2 of Article 2 of Chapter 130A of the General Statutes.
(7) Net proceedscollected. Gross proceeds collected through setoff against a debtor's refundminus the collection assistance fees provided in G.S. 105A‑13.
(8) Refund. Anindividual's North Carolina income tax refund.
(9) State agency. Anyof the following:
a. A unit of theexecutive, legislative, or judicial branch of State government.
b. A local agency, tothe extent it administers a program supervised by the Department of Health andHuman Services or it operates a Child Support Enforcement Program, enabled byChapter 110, Article 9, and Title IV, Part D of the Social Security Act. (1979, c. 801, s. 94; 1981,c. 724; 1983, c. 922, s. 21.11; 1983 (Reg. Sess., 1984), c. 1034, s. 10.2;1985, c. 589, s. 33; c. 649, s. 6; c. 747; 1985 (Reg. Sess., 1986), c. 1014, s.63(e), (f); 1987, c. 564, s. 18; c. 578, ss. 1, 2; c. 856, s. 12; 1989, c. 141,s. 2; c. 539, s. 1; c. 699; c. 727, s. 30; c. 770, s. 75.2; 1993 (Reg. Sess.,1994), c. 735, s. 1; 1995, c. 227, s. 1; 1996, 2nd Ex. Sess., c. 18, s.24.30(d); 1997‑433, ss. 3.3, 11.3; 1997‑443, ss. 11A.118(a),11A.119(a), 11A.122, 12.26; 1997‑490, s. 1; 1998‑17, s. 1; 1998‑98,s. 38(a); 2002‑156, s. 5(a); 2003‑333, s. 1; 2004‑138, s. 1;2005‑326, s. 1; 2006‑259, s. 20; 2007‑97, s. 2.)
b. A local agencyacting through a clearinghouse or an organization pursuant to G.S. 105A‑3(b1).
(2) Debt. Any of thefollowing:
a. A sum owed to aclaimant agency that has accrued through contract, subrogation, tort, operationof law, or any other legal theory regardless of whether there is an outstandingjudgment for the sum.
b. A sum a claimantagency is authorized or required by law to collect, such as child supportpayments collectible under Title IV, Part D of the Social Security Act.
c. A sum owed as aresult of an intentional program violation or a violation due to inadvertenthousehold error under the Food and Nutrition Services Program enabled by Part 5of Article 2 of Chapter 108A of the General Statutes.
d. Reserved for futurecodification purposes.
e. A sum owed as aresult of having obtained public assistance payments under any of the followingprograms through an intentional false statement, intentional misrepresentation,intentional failure to disclose a material fact, or inadvertent householderror:
1. The Work FirstProgram provided in Article 2 of Chapter 108A of the General Statutes.
2. The State‑CountySpecial Assistance for Adults Program enabled by Part 3 of Article 2 of Chapter108A of the General Statutes.
3. A successor programof one of these programs.
(3) Debtor. Anindividual who owes a debt.
(4) Department. TheDepartment of Revenue.
(5) Reserved.
(6) Local agency. Anyof the following:
a. A county, to theextent it is not considered a State agency.
b. A municipality.
c. A water and sewerauthority created under Article 1 of Chapter 162A of the General Statutes.
d. A regional jointagency created by interlocal agreement under Article 20 of Chapter 160A of theGeneral Statutes between two or more counties, cities, or both.
e. A public healthauthority created under Part 1B of Article 2 of Chapter 130A of the GeneralStatutes or other authorizing legislation.
f. A metropolitansewerage district created under Article 5 of Chapter 162A of the GeneralStatutes.
g. A sanitary districtcreated under Part 2 of Article 2 of Chapter 130A of the General Statutes.
(7) Net proceedscollected. Gross proceeds collected through setoff against a debtor's refundminus the collection assistance fees provided in G.S. 105A‑13.
(8) Refund. Anindividual's North Carolina income tax refund.
(9) State agency. Anyof the following:
a. A unit of theexecutive, legislative, or judicial branch of State government.
b. A local agency, tothe extent it administers a program supervised by the Department of Health andHuman Services or it operates a Child Support Enforcement Program, enabled byChapter 110, Article 9, and Title IV, Part D of the Social Security Act. (1979, c. 801, s. 94; 1981,c. 724; 1983, c. 922, s. 21.11; 1983 (Reg. Sess., 1984), c. 1034, s. 10.2;1985, c. 589, s. 33; c. 649, s. 6; c. 747; 1985 (Reg. Sess., 1986), c. 1014, s.63(e), (f); 1987, c. 564, s. 18; c. 578, ss. 1, 2; c. 856, s. 12; 1989, c. 141,s. 2; c. 539, s. 1; c. 699; c. 727, s. 30; c. 770, s. 75.2; 1993 (Reg. Sess.,1994), c. 735, s. 1; 1995, c. 227, s. 1; 1996, 2nd Ex. Sess., c. 18, s.24.30(d); 1997‑433, ss. 3.3, 11.3; 1997‑443, ss. 11A.118(a),11A.119(a), 11A.122, 12.26; 1997‑490, s. 1; 1998‑17, s. 1; 1998‑98,s. 38(a); 2002‑156, s. 5(a); 2003‑333, s. 1; 2004‑138, s. 1;2005‑326, s. 1; 2006‑259, s. 20; 2007‑97, s. 2.)
