The purpose of this chapter is to establish the provisions by which the state income tax refunds of those persons who owe a debt to the department of human services, family and adult services division, shall be setoff to recover this debt, and to establish the provisions of the administrative hearing process to contest the tax setoff. These rules do not afford the debtor the opportunity to a hearing on any issue which has been previously litigated or for which an opportunity to a hearing has been previously provided.
Haw. Code R. § 17-606-1