HAR §17-1706-4. 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: UNOFFICIAL 1706-3 (1) The department's intent to setoff the debtor's state income tax refunds due to nonpayment of a debt to the department; (2) The total amount of the debt (to include financial, medical 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 administrative hearing to all debtors who receive an adverse informal review decision; (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 08/01/94; am 01/29/96 ] (Auth: HRS §346-14) (Imp: HRS §§231-51 to 231-59)