HAR §17-606-1
HAR §17-606-1. Purpose
Cite as Haw. Code R. § 17-606-1
The purpose of this chapter
is to establish the provisions by which the state
income tax refunds of those persons who owe a debt to
the department of human services, family and adult
services division, shall be setoff to recover this
debt, and to establish the provisions of the adminis-
trative hearing process to contest the tax setoff.
These rules do not afford the debtor the opportunity to
a hearing on any issue which has been previously
litigated or for which an opportunity to a hearing has
606-2
been previously provided. [Eff 10/4/90; comp 3/19/93 ]
(Auth: HRS §346-14) (Imp: HRS §§231-51 to -59)