TO EXPAND THE DEFINITION OF LOCAL AGENCY FOR PURPOSES OF THE DEBT SETOFF COLLECTION ACT.
Amends GS 105A-2(6) (definitions applicable to the Debt Setoff Collection Act) to add that a local agency also includes a regional solid waste management authority created under Article 22 of GS Chapter 153A. Applies to income tax refunds determined on or after January 1, 2011.
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