ARM 37.62.1503. NOTICE OF STATE TAX REFUNDS AND OTHER PAYMENTS OFFSET FOR DEBTS COLLECTED BY CHILD SUPPORT AGENCY

(1) After the Department of Revenue gives written notice of a pending offset as provided by 17-4-105(2), MCA, and the taxpayer desires to contest the proposed offset, the taxpayer must request a hearing in accord with 17-4-105(4), MCA, and ARM 42.10.506 and 42.10.507 following the day the notice was mailed to the taxpayer.