N.Y. Comp. Codes R. & Regs. tit. 18 § 374.3

Current through Register Vol. 46, No. 45, November 2, 2024

Section 374.3 - Defenses

The following defenses may be raised against the offset of the tax refund, in whole or in part:

(a) the person who received the notice of the tax refund offset is not the person identified as owing the overpayment;

(b) the overpayment has been repaid in full;

(c) the overpayment has been partially repaid and the amount due is less than the amount set forth in the notice; and

(d) the person is making current payments on the overpayment in accordance with an agreement with the social services district.

N.Y. Comp. Codes R. & Regs. Tit. 18 § 374.3