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  • PART I ADMINISTRATION OF THE GOVERNMENT
  • TITLE IX TAXATION
  • CHAPTER 62D SET-OFF DEBT COLLECTION

Section 1 - Definitions

Section 2 - Minimum amount for set-off and collection

Section 3 - Assistance in collection rendered by department; distribution

Section 4 - Notice and furnishing of information to department by claimant agency; notice to debtor

Section 5 - Transfer of funds owed to claimant agency; deposit in escrow account; notice to taxpayer

Section 6 - Hearing on disputed claims

Section 7 - Right of appeal; finalization of set-off

Section 8 - Removal and forwarding of amount from escrow upon final determination; crediting of obligation; notice

Section 9 - Notice to debtor of finalization of set-off; disbursement of outstanding balance due

Section 10 - Disclosure of information; use

Section 10A - Wage information sharing; reciprocal agreements with other states

Section 11 - Rules and regulations

Section 12 - Additional remedies

Section 13 - Priority of set-off

Section 14 - Deposit of reimbursements

Section 15 - Offset agreement with Secretary of the Treasury

Section 16 - Reciprocal state offset agreements