The Division shall notify the State Tax Assessor annually of all responsible parents who owe a liquidated child support debt greater than $25.00 which the Department is enforcing pursuant to either 19-A M.R.S. §2103 or § 2301.
The Division shall provide the State Tax Assessor with information needed to identify each responsible parent submitted for offset. The State Tax Assessor shall set off liquidated debts owed to the Department against any refund due the responsible parent ( 36 M.R.S. §5276-A) .
10-144 C.M.R. ch. 351, § 17-1