Haw. Code R. § 17-1706-6

Current through November, 2024
Section 17-1706-6 - 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 calendar 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 17-1706-8; and
(10) The office, address, and toll free telephone numbers to which a written request for an administrative hearing may be submitted.

Haw. Code R. § 17-1706-6

[Eff 08/01/94; am 01/29/96] (Auth: HRS § 346-14) (Imp: HRS §§ 231-51 to 231-59)