Article 3 - SETOFF DEBT COLLECTION
- Section 40-18-100 - Definitions
- Section 40-18-101 - Remedy additional
- Section 40-18-102 - Collection of debts by setoff
- Section 40-18-103 - Procedure for setoff and notification of taxpayer
- Section 40-18-104 - Hearing procedure
- Section 40-18-105 - Finalization and notice of setoff
- Section 40-18-106 - Priority
- Section 40-18-107 - Commissioner may provide claimant agency information; confidentiality of information
- Section 40-18-108 - Effect of setoff on refund
- Section 40-18-109 - Issuance by State Treasurer of separate warrants
- Section 40-18-110 - Payment of fee
- Section 40-18-111 - [Effective Until 10/1/2024] Income tax credit for storm shelter construction
- Section 40-18-111 - [Effective 10/1/2024] Income tax credit for storm shelter construction