10- 144 C.M.R. ch. 351, § 17-4
Current through 2024-38, September 18, 2024
If within 90 days of the Tax Assessor's notice to the responsible parent the Division certifies to the State Tax Assessor either that the responsible parent did not make a timely request for an administrative review hearing, or that an administrative review hearing was held and a liquidated debt was determined after hearing to be due the Department, the State Tax Assessor shall offset the liquidated debt against the refund due the responsible parent. Otherwise, the Tax Assessor shall release the entire refund to the responsible parent.
10- 144 C.M.R. ch. 351, § 17-4