HAR §17-606-4. Pretax setoff notice

(a) The department's administrative services office, recovery section (ASO-recovery) shall mail a pretax setoff notice annually to all debtors as identified by the department's administrative services office. (b) The notice shall inform debtors of: (1) The department's intent to set off the debtor's state income tax refunds due to a debt to the department; (2) The total amount of the debt (to include financial and food stamp programs); (3) The opportunity to request an informal review of the debt within thirty calendar days from the date of the pretax setoff notice if they disagree with the department's intent; (4) The office address and toll free telephone numbers at which an informal review can be requested; (5) The opportunity to request a formal adminis- trative hearing to all debtors who receive an adverse informal review decision; 606-5 (6) The commonly used defenses in tax setoff administrative hearings; and (7) The opportunity to present the case independently or with the aid of others including legal counsel. [Eff 10/4/90; am and comp 3/19/93; am and comp 8/1/94; am 10/16/95 ] (Auth: HRS §346-14) (Imp: HRS §§231-51 to -59)