Chapter 62D - SET-OFF DEBT COLLECTION

Section 62D:1 - Definitions
Section 62D:2 - Minimum amount for set-off and collection
Section 62D:3 - Assistance in collection rendered by department; distribution
Section 62D:4 - Notice and furnishing of information to department by claimant agency; notice to debtor
Section 62D:5 - Transfer of funds owed to claimant agency; deposit in escrow account; notice to taxpayer
Section 62D:6 - Disputed claims; administrative hearing or review
Section 62D:7 - Right of appeal; finalization of set-off
Section 62D:8 - Removal and forwarding of amount from escrow upon final determination; crediting of obligation; notice
Section 62D:9 - Notice to debtor of finalization of set-off; disbursement of outstanding balance due
Section 62D:10 - Disclosure of information; use
Section 62D:10A - Wage information sharing; reciprocal agreements with other states
Section 62D:11 - Rules and regulations
Section 62D:12 - Additional remedies
Section 62D:13 - Priority of set-off
Section 62D:14 - Deposit of reimbursements
Section 62D:15 - Participation in offset agreement with Secretary of the Treasury for collection of state tax liabilities
Section 62D:16 - Participation in state offset agreements for collection of state tax liabilities