New York Codes, Rules and Regulations
Title 18 - DEPARTMENT OF SOCIAL SERVICES
Chapter II - Regulations of the Department of Social Services
Subchapter E - Medical Care
Article 3 - Policies and Standards Governing Provision of Medical and Dental Care
Part 520 - Tax Refund Offset For Overpayments Of Medical Assistance
Section 520.1 - Scope

This Part sets forth procedures for providing an individual with notice that tax overpayments owed to an individual taxpayer, estate or trust are being credited to repay overpayments of medical assistance payments owed to the department or a social services district by individuals who are or have been enrolled as providers in the medical assistance program and procedures for such individuals to contest determinations of the department to make such credits of their tax overpayments.