Oklahoma Administrative Code
Title 710 - Oklahoma Tax Commission
Chapter 50 - Income
Subchapter 12 - Treasury Offset Program
Section 710:50-12-5 - Post-offset notice
Universal Citation: OK Admin Code 710:50-12-5
Current through Vol. 42, No. 1, September 16, 2024
(a) When an offset occurs, TOP shall notify the debtor in writing of the following:
(1) The amount and date of the offset and
that the purpose of the offset was to satisfy a past-due, legally enforceable
State income tax obligation;
(2)
The State to which this amount has been paid or credited; and,
(3) A contact point within the State that
will handle concerns or questions regarding the offset.
(b) The notice shall also advise any non-debtor spouse who may have filed a joint return with the debtor of the steps which the non-debtor spouse may take in order to secure his or her proper share of the tax refund.
Added at 22 Ok Reg 1532, eff 6-11-05
Disclaimer: These regulations may not be the most recent version. Oklahoma 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.
