HAR §5-31-31. State income tax refund setoff and overpayment refund

(a) The agency shall refer those persons who owe arrearages in an amount that meet the requirements of section 231-53, Hawaii Revised Statutes, to the state department of accounting and general services for income tax refund setoff. (b) The agency shall provide advance written notice to the non-custodial parent by pre-setoff letter of the initial referral of the non-custodial parent for state income tax refund setoff. The pre-setoff letter shall be mailed to the non-custodial parent's last known address and shall include: (1) The amount of the arrearages; (2) The agency's intent to refer the non-custodial parent for state income tax refund setoff due to arrearages owed; (3) A statement that the non-custodial parent may contest the agency's action by requesting an administrative review in writing within fourteen calendar days of the date of the notice; and (4) An explanation that the issues that may be raised when contesting the action are limited to either an error in the amount of the arrearages or an error in the identity of the non-custodial parent. (c) A notice of proposed refund application shall be provided to the non-custodial parent once an actual setoff is identified. The notice shall be mailed to the non-custodial parent's last known address and shall include: (1) The amount of the non-custodial parent's state income tax refund for a specified year; (2) The amount of the arrearages; (3) The amount that has been identified for setoff; (4) The legal authority supporting the action; (5) The right of the non-custodial parent to request an administrative hearing within thirty calendar days of the date of the notice; (6) Procedures for requesting an administrative hearing; and (7) An explanation that the action, when completed, is final, if the agency does not receive a request for an administrative hearing within thirty calendar days of the date of the notice. 31-19 3100