This Part sets forth procedures for providing an individual with notice that tax overpayments owed to an individual taxpayer, estate or trust are being credited to repay overpayments of medical assistance payments owed to the department or a social services district by individuals who are or have been enrolled as providers in the medical assistance program and procedures for such individuals to contest determinations of the department to make such credits of their tax overpayments.
N.Y. Comp. Codes R. & Regs. Tit. 18 § 520.1