10- 144 C.M.R. ch. 351, § 17-3

Current through 2024-44, October 30, 2024

Section 144-351-17-3 - REVIEW HEARING

A responsible parent must be given notice in writing by the State Tax Assessor of:

1. An intended income tax refund setoff; and

2. The right to an administrative hearing on the intended setoff, as long as such hearing is requested within 60 days following the responsible parent's receipt of the notice. Such a hearing is deemed to be a review for all purposes within the meaning of 19-A M.R.S. §2451 and this Manual.

10- 144 C.M.R. ch. 351, § 17-3