[§231-54]  Hearings; appeals.  At the
time a setoff is identified, the debtor shall be notified by the comptroller,
department of accounting and  general services, of the State's intention to
apply the debtor's debt against the refund.  The notice shall state that the
debtor within thirty days may request a hearing before the claimant agency to
contest the setoff.  No issues that have been previously litigated shall be
considered at the hearing.  Appeals from the hearing allowed under this section
shall be in accordance with chapter 91. [L 1982, c 199, pt of §1]