HAR §17-606-6. Tax setoff notice

(a) The tax setoff notice shall be mailed to prospective tax refund recipients who are identified as having a debt at the time that the state income tax refund is identified for setoff by DAGS. (b) The notice shall inform the debtors of the following: (1) The amount of the debtor's state income tax refund for a specified tax year; (2) The amount of the debt; (3) The amount that has been identified for setoff to repay a debt to the department; (4) The balance of the state tax refund that is due to the debtor; (5) The applicable state statute; (6) The opportunity to request an administrative hearing within thirty calendar days of the date of the tax setoff notice; (7) The setoff against the debtor's state income tax refund becomes final after thirty calen- dar days from the date of the tax setoff notice if an administrative hearing is not requested; (8) The commonly used defenses in tax setoff administrative hearings; (9) The rights of the debtor as specified in section 17-606-8; and (10) The office, address, and toll free telephone numbers to which a written request for an administrative hearing may be submitted. [Eff 10/4/90; am and comp 3/19/93; am 10/16/95 ] (Auth: HRS §346-14) (Imp: HRS §§231-51 to -59)