Upon satisfying the requirements of Emp 409.03, the department shall certify overpayment debts for tax refund offset with Fiscal Service in accordance with the procedures set forth in 31 C.F.R. 285.8, unless the department determines that forbearance is appropriate pursuant to Emp 409.05-Emp 409.07.
N.H. Admin. Code § Emp 409.04
#10424, eff 9-27-13