§ 44-30.1-4 Procedures for setoff andnotification of a debtor. – (a) The division of taxation shall prescribe the time or times at which theclaimant agency must submit notices of past-due support, the manner in whichthe notices must be submitted, and the necessary information that must becontained in or accompany the notices. The division of taxation shall, fromtime to time, determine the minimum amount of claim to which the setoffprocedure may be applied.
(b) Prior to submitting information relating to a debtor forpurposes of setoff of the debtor's income tax refund, the claimant agency shallprovide written notice to each debtor, the amount of past-due support,delinquent court costs, fines or restitution, or benefit overpayments andinterest owed, other obligation owed, cash assistance benefit overpayments,medical assistance benefit overpayments, or medical assistance cost sharearrearages, the intention to set off the amount owed against the refund, thedebtor's right to an administrative hearing to contest the setoff upon writtenrequest made within thirty (30) days of the mailing of the notice to thedebtor, the debtor's right to judicial review of the administrative hearingdecision, the general nature of the potential defenses available to the debtor,and, in general terms, the rights of non-obligated spouses with respect toincome tax refunds in the event a joint return is filed.
(c) At the time of the transfer of funds to a claimant agencyas provided in this chapter, the division of taxation shall notify the debtorwhose refund is sought to be set off that the transfer has been made. Thenotice shall state the name of the debtor, the amount of the past-due supportbeing claimed, the transfer of funds to the claimant agency, the amount of therefund in excess of the amount claimed, if any. In the case of a joint refund,the notice shall also state the name of a taxpayer-spouse named in the return,if any, against whom no past-due support, delinquent court costs, fines orrestitution, or benefit overpayments and interest owed, obligation owed, cashassistance benefit overpayments, medical assistance benefit overpayments, ormedical assistance cost share arrearages is claimed, the opportunity to requestthat the refund be divided between the spouses by filing an amended income taxreturn in conformance with § 44-30-11 showing each spouse's share of thetax and the contribution to the overpayment of tax resulting in the refund.
(d) Upon receipt of funds transferred from the division oftaxation, the claimant agency deposits and holds the funds in an escrow accountuntil final determination of setoff. Upon final determination of the amount ofthe claim to be set off by: (1) default for failure to apply for a hearingpursuant to subsection (b) of this section, or (2) decision of the hearingofficer pursuant to § 44-30.1-5, the claimant agency shall remove theaccount of the claim payment from the escrow account, and credit the amount tothe debtor's obligation. The pendency of judicial proceedings pursuant to§ 42-35-15 to review the administrative decision shall not stay nor delaythe setoff, transfer, and disbursement of the tax refund in question.
(e) With respect to setoff for past-due support, cashassistance benefit overpayments, medical assistance benefit overpayments, ormedical assistance cost share arrearages, the division of taxation shallprovide the debtor's address and social security number to the department ofhuman services.
(f) With respect to setoff for past-due support, thedepartment of human services must inform a non-public assistance custodialparent in advance if it will first apply any setoff amount to be received fromthe division of taxation to satisfy past-due support assigned to it.
§ 44-30.1-4 Procedures for setoff andnotification of a debtor. – (a) The division of taxation shall prescribe the time or times at which theclaimant agency must submit notices of past-due support, the manner in whichthe notices must be submitted, and the necessary information that must becontained in or accompany the notices. The division of taxation shall, fromtime to time, determine the minimum amount of claim to which the setoffprocedure may be applied.
(b) Prior to submitting information relating to a debtor forpurposes of setoff of the debtor's income tax refund, the claimant agency shallprovide written notice to each debtor, the amount of past-due support,delinquent court costs, fines or restitution, or benefit overpayments andinterest owed, other obligation owed, cash assistance benefit overpayments,medical assistance benefit overpayments, or medical assistance cost sharearrearages, the intention to set off the amount owed against the refund, thedebtor's right to an administrative hearing to contest the setoff upon writtenrequest made within thirty (30) days of the mailing of the notice to thedebtor, the debtor's right to judicial review of the administrative hearingdecision, the general nature of the potential defenses available to the debtor,and, in general terms, the rights of non-obligated spouses with respect toincome tax refunds in the event a joint return is filed.
(c) At the time of the transfer of funds to a claimant agencyas provided in this chapter, the division of taxation shall notify the debtorwhose refund is sought to be set off that the transfer has been made. Thenotice shall state the name of the debtor, the amount of the past-due supportbeing claimed, the transfer of funds to the claimant agency, the amount of therefund in excess of the amount claimed, if any. In the case of a joint refund,the notice shall also state the name of a taxpayer-spouse named in the return,if any, against whom no past-due support, delinquent court costs, fines orrestitution, or benefit overpayments and interest owed, obligation owed, cashassistance benefit overpayments, medical assistance benefit overpayments, ormedical assistance cost share arrearages is claimed, the opportunity to requestthat the refund be divided between the spouses by filing an amended income taxreturn in conformance with § 44-30-11 showing each spouse's share of thetax and the contribution to the overpayment of tax resulting in the refund.
(d) Upon receipt of funds transferred from the division oftaxation, the claimant agency deposits and holds the funds in an escrow accountuntil final determination of setoff. Upon final determination of the amount ofthe claim to be set off by: (1) default for failure to apply for a hearingpursuant to subsection (b) of this section, or (2) decision of the hearingofficer pursuant to § 44-30.1-5, the claimant agency shall remove theaccount of the claim payment from the escrow account, and credit the amount tothe debtor's obligation. The pendency of judicial proceedings pursuant to§ 42-35-15 to review the administrative decision shall not stay nor delaythe setoff, transfer, and disbursement of the tax refund in question.
(e) With respect to setoff for past-due support, cashassistance benefit overpayments, medical assistance benefit overpayments, ormedical assistance cost share arrearages, the division of taxation shallprovide the debtor's address and social security number to the department ofhuman services.
(f) With respect to setoff for past-due support, thedepartment of human services must inform a non-public assistance custodialparent in advance if it will first apply any setoff amount to be received fromthe division of taxation to satisfy past-due support assigned to it.
§ 44-30.1-4 Procedures for setoff andnotification of a debtor. – (a) The division of taxation shall prescribe the time or times at which theclaimant agency must submit notices of past-due support, the manner in whichthe notices must be submitted, and the necessary information that must becontained in or accompany the notices. The division of taxation shall, fromtime to time, determine the minimum amount of claim to which the setoffprocedure may be applied.
(b) Prior to submitting information relating to a debtor forpurposes of setoff of the debtor's income tax refund, the claimant agency shallprovide written notice to each debtor, the amount of past-due support,delinquent court costs, fines or restitution, or benefit overpayments andinterest owed, other obligation owed, cash assistance benefit overpayments,medical assistance benefit overpayments, or medical assistance cost sharearrearages, the intention to set off the amount owed against the refund, thedebtor's right to an administrative hearing to contest the setoff upon writtenrequest made within thirty (30) days of the mailing of the notice to thedebtor, the debtor's right to judicial review of the administrative hearingdecision, the general nature of the potential defenses available to the debtor,and, in general terms, the rights of non-obligated spouses with respect toincome tax refunds in the event a joint return is filed.
(c) At the time of the transfer of funds to a claimant agencyas provided in this chapter, the division of taxation shall notify the debtorwhose refund is sought to be set off that the transfer has been made. Thenotice shall state the name of the debtor, the amount of the past-due supportbeing claimed, the transfer of funds to the claimant agency, the amount of therefund in excess of the amount claimed, if any. In the case of a joint refund,the notice shall also state the name of a taxpayer-spouse named in the return,if any, against whom no past-due support, delinquent court costs, fines orrestitution, or benefit overpayments and interest owed, obligation owed, cashassistance benefit overpayments, medical assistance benefit overpayments, ormedical assistance cost share arrearages is claimed, the opportunity to requestthat the refund be divided between the spouses by filing an amended income taxreturn in conformance with § 44-30-11 showing each spouse's share of thetax and the contribution to the overpayment of tax resulting in the refund.
(d) Upon receipt of funds transferred from the division oftaxation, the claimant agency deposits and holds the funds in an escrow accountuntil final determination of setoff. Upon final determination of the amount ofthe claim to be set off by: (1) default for failure to apply for a hearingpursuant to subsection (b) of this section, or (2) decision of the hearingofficer pursuant to § 44-30.1-5, the claimant agency shall remove theaccount of the claim payment from the escrow account, and credit the amount tothe debtor's obligation. The pendency of judicial proceedings pursuant to§ 42-35-15 to review the administrative decision shall not stay nor delaythe setoff, transfer, and disbursement of the tax refund in question.
(e) With respect to setoff for past-due support, cashassistance benefit overpayments, medical assistance benefit overpayments, ormedical assistance cost share arrearages, the division of taxation shallprovide the debtor's address and social security number to the department ofhuman services.
(f) With respect to setoff for past-due support, thedepartment of human services must inform a non-public assistance custodialparent in advance if it will first apply any setoff amount to be received fromthe division of taxation to satisfy past-due support assigned to it.
