Hawaii Administrative Rules
Title 17 - DEPARTMENT OF HUMAN SERVICES
Department of Human Services
Chapter 1706 - INCOME TAX SETOFF PROGRAM
Section 17-1706-6 - Tax setoff notice
Universal Citation: HI Admin Rules 17-1706-6
Current through August, 2024
(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.
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