Haw. Code R. § 5-31-31 - State income tax refund setoff and overpayment refund
(a) The agency shall refer those persons who
owe arrearages in an amount that meet the requirements of section
231-53,
Hawaii Revised Statutes, to the state department of accounting and general
services for income tax refund setoff.
(b) The agency shall provide advance written
notice to the non-custodial parent by pre-setoff letter of the initial referral
of the non-custodial parent for state income tax refund setoff. The pre-setoff
letter shall be mailed to the non-custodial parent's last known address and
shall include:
(1) The amount of the
arrearages;
(2) The agency's intent
to refer the non-custodial parent for state income tax refund setoff due to
arrearages owed ;
(3) A statement
that the non-custodial parent may contest the agency's action by requesting an
administrative review in writing within fourteen calendar days of the date of
the notice; and
(4) An explanation
that the issues that may be raised when contesting the action are limited to
either an error in the amount of the arrearages or an error in the identity of
the non-custodial parent.
(c) A notice of proposed refund application
shall be provided to the non-custodial parent once an actual setoff is
identified. The notice shall be mailed to the non-custodial parent's last known
address and shall include:
(1) The amount of
the non-custodial parent's state income tax refund for a specified
year;
(2) The amount of the
arrearages;
(3) The amount that has
been identified for setoff;
(4) The
legal authority supporting the action;
(5) The right of the non-custodial parent to
request an administrative hearing within thirty calendar days of the date of
the notice;
(6) Procedures for
requesting an administrative hearing; and
(7) An explanation that the action, when
completed, is final, if the agency does not receive a request for an
administrative hearing within thirty calendar days of the date of the
notice.
(d) Upon receipt
of a written request for an administrative hearing from the non-custodial
parent on the matter of an identified tax refund setoff, the agency shall
proceed under section 5-31-35.
(e)
The agency shall provide advance notice to applicants that in cases where
medical support rights have been assigned to the State, if state tax income
refunds are setoff and applied to amounts designated in the child support order
for medical purposes, the amounts shall be retained by the State.
(f) If the agency intercepts a state income
tax refund and any portion has not been disbursed, the agency may reimburse the
amount that exceeds the amount due or the amount that includes the
non-custodial parent's spouse's share, up to the undisbursed amount. If the
state income tax refund has been released to the obligee, the agency shall
notify the obligee of any overpayment or claim made by the non-custodial
parent's spouse for his or her share of the refund. The notice shall inform the
obligee that he or she may have the obligation to refund the amount that was
received by the obligee.
Notes
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