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Page 2 I ~ LJ ~ N 0 . H D61 <br /> 1 taxes, interest, and penalties due to the Internal Revenue <br /> 2 Service, the comptroller or respective county director of <br /> 3 finance, upon reguest of the director of taxation, shall set off <br /> 4 the amount of the tax debt against any payment due to the <br /> 5 contractor until the tax debt is paid in full. <br /> 6 {c) All state and county procurement officers or agents <br /> 7 shall withhold final payment of a contract until the receipt of <br /> 8 tax clearances from the director of taxation and the Internal <br /> 9 Revenue Service. <br /> 10 (d) The provisions of this section shall not apply to <br /> llcontracts entered into pursuant to section 103D-305 or 103D-307. <br /> 12 (e) The provisions of this section shall not apply to a <br /> 13 contractor who the director of taxation certifies is: <br /> 14 Contesting the validity of a tax debt, or that any tax, <br /> 15 penalty, or interest is due and owing the Internal <br /> 16 Revenue Service in an administrative or iudicial <br /> 17 appeal; or <br /> 18 ~2 In good standing, having entered into a plan or plans <br /> 19 in which the tax debt, or any tax, penalty, or interest <br /> 20 due and owing the Internal Revenue Service is being <br /> <br /> 21 paid to the department of taxation or the Internal <br /> <br /> 22 Revenue Service." <br /> HB1686 HD1 <br /> <br />