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I §105-368 CH. 105. T.I.'(-ITION §105-36~ the taxpayer or having the pro~Imrty in his possession shall be liable I for the taxes to the extent of the amount he owes or has in his possession. However, when wages or other compensation for per- sonal ser~,ices is atteched, the garnishee shall not pay to the tax collector more than ten percent (10~) of such Compensation for any I one pay period. (b) To proceed under this section, the tax collector shall serve or cause to be san, ed upon the tsxpayer and the person owing or hav- ing in his pos.~-ssion the wa§es, rents, debts or other property I sought to a as provided by be this The not, ce may ~.. persenally served by any deputy or employee of the tax collector orby any officer ha~'ing authority to serve s~monses, Carolina Rules of CivilProcedure. The notice shall contain: I or may be sera'ed in any manner provided in Rule 4 of the North (1) The name of the taxpa)'er, and if known his S~clal Security number or federal tax identification number and his ad- I dress. (2) The amount of the taxes, penalties, interest, emd costs (in- ' eluding the fees allowed h¥ this section) and the ),ear or ).ears for which the t~xes were imposed.. (3) The name of the taxing unit or units by which the taxes I were levied. (~t) A brief description of the property sought to be attached. (5) A copy of the applicable law, that is, G.S. 105-366 and - - 105-368. Notices concerning two or more ta~,-payers may be I combined if they to be sera-ed the garnishee, but the taxes, penalties, interest' and cosLs charged : against each taxpayer mttst be set forth separately. (c) Il'the garnishee has no defense to offer or no setoffagainst the I tax-payer, he shall within 10 days niter safe, ce of the notice it by sending to the tax co]lector by registered or certified mail a statement to that effect, and if the amount demanded by *.he tax collector is then dueto the taxpayer or scbject to his demand, the I shall remit it to the tax collector with his statement; but ~arnishee it' the amount due to the taxpayer,or subject to his demand is to mature in the future, the garnishee s statement shall sat forth that fact, and the demand shall be paid to the tax collector upon matu- · rity. Any pa)~nent by the garnishee under the pro~'isions of this subsactien (c) shall completely satisfy any liability therefor on his . part to the taxpayer. (d) If the garni.,hee has a defense or setoff against the taxpayer, · · he shall state it in ~iting under oath, and, within l0 days after sarvlce of the garnishment notice, he shall send two copies of his statement to the tax collector by registered or certified mail. If the tax collector admits the defense or satoff, ha shall so advise the ~ · garnishee in ~?iting within 10 days after receipt of the garnlshee's · statement, and the attachment or garnishment shall thereupon be discharged to the amount required by the defense or satoff, and any amount attashed or ~arnished which is not affected by the defense I or aetoffshall be remltted to the Lax collectar as pro~'ided in subsac- tlon (c)0 above. Ii'the tax collector does not admit the defense or satoff, he shall set forth in writing his objections thereto and sand a copy thereof to I the garnishee within 10 days ajar receipt ofthe garm~]~ee's state- ment, or within s¥ch further time as may be agreed on by the garnishee, and at the same time the tax collector shall file a copy of I 698