Hawaii Administrative Rules
Title 17 - DEPARTMENT OF HUMAN SERVICES
Department of Human Services
Chapter 1706 - INCOME TAX SETOFF PROGRAM
Section 17-1706-4 - Pretax setoff notice
Universal Citation: HI Admin Rules 17-1706-4
Current through August, 2024
(a) The department's administrative services office, recovery section (ASO-recovery) shall mail a pretax setoff notice annually to all debtors as identified by the department's administrative services office.
(b) The notice shall inform debtors of:
(1) The department's intent to setoff the
debtor's state income tax refunds due to nonpayment of a debt to the
department;
(2) The total amount of
the debt (to include financial, medical and food stamp programs);
(3) The opportunity to request an informal
review of the debt within thirty calendar days from the date of the pretax
setoff notice if they disagree with the department's intent;
(4) The office address and toll free
telephone numbers at which an informal review can be requested;
(5) The opportunity to request a formal
administrative hearing to all debtors who receive an adverse informal review
decision;
(6) The commonly used
defenses in tax setoff administrative hearings; and
(7) The opportunity to present the case
independently or with the aid of others including legal counsel.
Disclaimer: These regulations may not be the most recent version. Hawaii may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
