(B) My reply
(1) Where is your husband throughout this ordeal?
He is the culprit, not you. But he is nowhere to be seen--or heard.
And it is likely that your husband took the money from the bank account and Department of Revenue, North Caronina.
(2) You assert there is no tax in South Carolina. That state is no paradise. There are all sorts of tax in US (property tax, for example); income tax is just one.
Even a casual check in teh web will tell you both North and South Carolinas demand personal income tax.
state income tax
http://en.wikipedia.org/wiki/State_income_tax
(3) US is a nation of law. Indeed the Fourteenth Amendment to the federal constitution requires "due process."
正當法律程序
http://zh.wikipedia.org/zh-hant/%E6%AD%A3%E7%95%B6%E6%B3%95%E5%BE%8B%E7%A8%8B%E5%BA%8F
It is wholy impossible that a government agency will swoop down and take property from a person. The government agency must follow state (and fedeal) law. At very least, it must notify a deliquent taxpaper (such as your husband) that he owns state tax, and that the state will go after him (and his property) if he does not pay in full. Only when the notification is ignored or tax not paid in full, will a state start taking property (wage or bank account).
(4) In this regard North Carolina has a panoply of state law, whose official name is General Statute (GS).
(i) GS § 105-241.22. Collection of tax.
http://www.ncga.state.nc.us/enactedlegislation/statutes/pdf/bysection/chapter_105/gs_105-241.22.pdf
(ii) § 105‑242. Warrants for collection of taxes; garnishment and attachment; certificate or judgment for taxes.
http://www.ncga.state.nc.us/EnactedLegislation/Statutes/HTML/BySection/Chapter_105/GS_105-242.html
Quote:
"(a) Levy and Sale. – If a taxpayer does not pay a tax within 30 days after it is collectible under G.S. 105‑241.22, the Secretary [of NC Department of Revenue] may take either of the following actions to collect the tax
"(b) (Effective January 1, 2011) Attachment and Garnishment. Intangible property that belongs to a taxpayer * * * is subject to attachment and garnishment in payment of a tax that is due from the taxpayer and is collectible under G.S. 105‑241.22. Intangible personal property includes bank deposits, rent, salaries, wages * * * G.S. 105‑242.1 sets out the procedure for attachment and garnishment of intangible property.A person who is in possession of intangible property that is subject to attachment and garnishment is the garnishee
(iii) § 105‑242.1. Procedure for attachment and garnishment.
http://www.ncga.state.nc.us/enactedlegislation/statutes/html/bysection/chapter_105/gs_105-242.1.html
(A garnishee, the bank in your case, must turn over the money owned by the taxpayer "within 20 days after receiving a notice of garnishment")
(5) North Carolina does not require a court order to garnish a bank acoount (or wage).
Revisiting the New Regulations for Bank Attachments
Monday, May 2, 2011
Chris McLaughlin, Revisiting the New Regulations for Bank Attachments. School of Government, University of North Carolina, May 2, 2011 (blog).
http://sogweb.sog.unc.edu/blogs/localgovt/?p=4467
("In North Carolina, bank account garnishments for unpaid local and state taxes occur without the need for a court order. However, under NCGS 105-321 the orders of collection issued by governing boards to tax collectors have 'the full force and effect of a judgment and execution against the taxpayers’ real and personal property'”)
* Chris B McLaughlin
http://www.sog.unc.edu/user/111
(Assistant Professor of Public Law and Government; McLaughlin is a magna cum laude graduate of the University of Pennsylvania’s Wharton School of Business and Duke Law School)
* GS § 105-321. Disposition of tax records and receipts; order of collection.
http://www.ncga.state.nc.us/enactedlegislation/statutes/pdf/bysection/chapter_105/gs_105-321.pdf
((b): to collect deliquent county tax)
(6) You do not describe the nature of the bank account, whether it (the account) is yours, your husband's or a joint account. This matter in North Carolina, because its state law will not touch a bank account that is yours ALONE.
Christopher B. McLaughlin, Attachment and Garnishment. School of Government, University of North Carolina, February 2010 (Property Tax Bulletin, No 152), at page 7
http://sogpubs.unc.edu/electronicversions/pdfs/ptb152.pdf
("Married Taxpayers * * * However, if those individual wages [of each spouse] are deposited into a joint bank account, then that joint account could be attached by the tax collector to satisfy the taxes on the land because the bank account is property of both spouses. A joint bank account also may be attached for the tax obligation of an individual spouse, because each spouse has the right to withdraw all of the funds in a joint account")