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