ARM 37.62.1503. NOTICE OF STATE TAX REFUNDS FOR CHILD SUPPORT DEBTS

(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 ARM 46.30.601 following the day the notice was mailed to the taxpayer.