Haw. Code R. § 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.

Notes

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)