Section 17-1706-6 - Tax setoff notice(a) The tax setoff notice shall be mailed to prospective tax refund recipients who are identified as having a debt at the time that the state income tax refund is identified for setoff by DAGS.(b) The notice shall inform the debtors of the following:(1) The amount of the debtor's state income tax refund for a specified tax year;(2) The amount of the debt;(3) The amount that has been identified for setoff to repay a debt to the department;(4) The balance of the state tax refund that is due to the debtor;(5) The applicable state statute;(6) The opportunity to request an administrative hearing within thirty calendar days of the date of the tax setoff notice;(7) The setoff against the debtor's state income tax refund becomes final after thirty calendar days from the date of the tax setoff notice if an administrative hearing is not requested;(8) The commonly used defenses in tax setoff administrative hearings;(9) The rights of the debtor as specified in section 17-1706-8; and(10) The office, address, and toll free telephone numbers to which a written request for an administrative hearing may be submitted.[Eff 08/01/94; am 01/29/96] (Auth: HRS § 346-14) (Imp: HRS §§ 231-51 to 231-59)