ARTICLE 7 - SETOFF DEBT COLLECTION
- § 48-7-160 - Purposes
- § 48-7-161 - Definitions
- § 48-7-162 - Collection remedy additional
- § 48-7-163 - Collection of debts through setoff; minimum debt; procedure; exceptions; request for setoff
- § 48-7-164 - Procedure for setoffs and notification of taxpayers; certification of debts; transfer of refunds to claimant agency; notice to taxpayers; transferred funds in escrow account; costs born
- § 48-7-165 - Hearing procedure; adjustments of incorrect debts; nonavailability of hearings before department; issues previously litigated; appeals
- § 48-7-166 - Final determination of debt due; transfer from escrow account to credit of debtor's account of debt due; notice of setoff; contents; refund of excess
- § 48-7-167 - Effect of setoff on refund
- § 48-7-168 - Priority of department over claimant agencies for collection by setoff
- § 48-7-169 - Authorization of commissioner to prescribe forms and promulgate rules and regulations
- § 48-7-170 - Confidentiality exemption; providing of necessary information by commissioner to claimant agencies; nondisclosure of information by employees or prior employees of agencies; penalties