[§231-53]  Setoff against refund.  TheState, through the department of accounting and general services, upon requestof a claimant agency, shall set off any valid debt due and owing a claimantagency by the debtor against any debtor's refund.  Any amount of the refund inexcess of the amount retained to satisfy the debt shall be refunded to thedebtor. [L 1982, c 199, pt of §1]