Hawaii Administrative Rules
Title 17 - DEPARTMENT OF HUMAN SERVICES
Department of Human Services
Chapter 606 - INCOME TAX SETOFF PROGRAM
Section 17-606-4 - Pretax setoff notice

Universal Citation: HI Admin Rules 17-606-4

Current through February, 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 set off the debtor's state income tax refunds due to a debt to the department;

(2) The total amount of the debt (to include financial 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.