ORDERS:
ORDER
This matter is before the Administrative Law Court pursuant to Petitioner’s request for a contested
case hearing. This is an appeal of the decision of the Respondent’s hearing officer to apply the provisions
of the Set-Off Debt Collection Act to the Respondent in regard to certain business personal property taxes.
Upon investigation of this matter by the Respondent, it has been determined that there are no tax refunds
due the Petitioner by the South Carolina Department of Revenue at this time. Because no refund is due
the Petitioner, the Respondent has agreed not to pursue the collection of business personal property taxes
from the Petitioner through the Set-Off Debt Collection Act through the 2003 tax year. The Respondent
reserves the right to pursue the set-off debt collection process for future years’ refunds due the Petitioner,
if applicable.
NOW, THEREFORE, with consent of the parties set forth below, IT IS HEREBY ORDERED
that the Respondent’s claim through the Set-Off Debt Collection Act process for any refunds due the
Petitioner through the year 2003 is dismissed, but the Respondent reserves the right to bring subsequent
claims on the Set-Off Debt Collection Act against the Petitioner for future tax years, if applicable.
IT IS SO ORDERED.
This 25th day of October, 2004.
___________________________________
Ray N. Stevens
Administrative Law Judge |
