N.C. Gen. Stat. § 105A-4
Minimum debt and refund for setoff collection; minimum debt for forced collection.
§ 105A-4. Minimum debt and refund for setoff collection; minimum debt for forced collection.
This Chapter applies only to (i) a setoff collection debt that is at least fifty dollars ($50.00) and to a refund that is at least this same amount and (ii) a forced collection debt for which the Department determines the cost to the State in collecting the debt is less than the amount of the debt collectible.