N.Y. Comp. Codes R. & Regs. tit. 18 § 520.3

Current through Register Vol. 46, No. 45, November 2, 2024

Section 520.3 - Notice

When the department has determined that it is entitled to receive overpayments of State tax to repay overpayments of medical assistance, a written notice shall be sent to the individual at the individual's designated payment, correspondence or last known address. The notice shall state:

(a) the basis and specific reasons for the determination of the overpayments;

(b) that medical assistance overpayments are past due;

(c) the specific nature and amount of the overpayments due;

(d) a summary of any previous administrative or judicial proceedings relating to the overpayments in question;

(e) that State law permits the offset of tax overpayments;

(f) that the individual may request in writing a review of the department's determination and proposed referral for offset to an address set forth in the notice within 30 days from the date of the notice;

(g) that unless the medical assistance overpayments are paid within 30 days from the date of the notice, such overpayments will be referred to the State Department of Taxation and Finance for offset;

(h) that the individual may present written arguments and evidence in support of any defense to the proposed referral for offset with a request for review, or may appear at a scheduled conference to present oral arguments and written and oral evidence in support of any defense;

(i) that nothing in the notice will be deemed to afford the individual the opportunity to reargue any issue which could have been raised previously in any administrative or judicial proceeding; and

(j) the defenses available to the individual to contest the referral for offset of tax overpayments.

N.Y. Comp. Codes R. & Regs. Tit. 18 § 520.3