§ 105-242.1. Procedure for attachment and garnishment.
§ 105‑242.1. Procedurefor attachment and garnishment.
(a) Notice. G.S. 105‑242specifies when intangible property is subject to attachment and garnishment.Before the Department attaches and garnishes intangible property in payment ofa tax, the Department must send the garnishee a notice of garnishment. Thenotice must be sent in accordance with the methods authorized in G.S. 105‑241.20or by registered or certified mail. The notice must contain all of thefollowing information:
(1) The taxpayer's name,address, and social security number or federal identification number.
(2) The type of tax thetaxpayer owes and the tax periods for which the tax is owed.
(3) The amount of tax,interest, and penalties the taxpayer owes.
(4) An explanation ofthe liability of a garnishee for tax owed by a taxpayer.
(5) An explanation ofthe garnishee's responsibility concerning the notice.
(b) Action. Within 30days after receiving a notice of garnishment, a garnishee must comply with thegarnishment or file a written response to the notice. A written response mustexplain why the garnishee is not subject to garnishment and attachment. Uponreceipt of the written response, the Department must contact the garnishee andschedule a conference to discuss the response or inform the garnishee of theDepartment's position concerning the response. If the Department does not agreewith the garnishee on the garnishee's liability, the Department may proceed toenforce the garnishee's liability for the tax by sending the garnishee a noticeof proposed assessment in accordance with G.S. 105‑241.9.
(c) Release. When theDepartment releases a garnishee from liability, the Department must send thegarnishee a letter of release. The letter must identify the taxpayer to whomthe release applies and contain the identifying information about the taxpayerthat is required under subsection (a) on a notice of garnishment. (2007‑491, s. 30.)