10-144-351 Me. Code R. § 5-6

Current through 2024-25, June 19, 2024
Section 144-351-5-6 - TAX REFUND OFFSET

For purposes of Sections 1 and 8(B) of this chapter, a debt is not collected by tax refund intercept until the date of the IRS Notice of Offset for a federal income tax refund, or the date of offset (or setoff) by the State Tax Assessor for a state income tax refund.

10-144 C.M.R. ch. 351, § 5-6