For the purpose of this subchapter, the following definitions shall apply:

(1) "Debt" means a monetary sum owed to the state of Montana.

(2) "Department" means the State Auditor's Office.

(3) "Offset" means a deduction from monies due to a person or entity from the state for the purpose of recovering in total or in part a debt owed by the person or entity to the state. An offset is undertaken by the Department of Revenue or other agency designated by law under the authority of 17-4-105, MCA. Offset may include, but is not limited to, an offset of a person's or an entity's state tax refund.

(4) "Recovery" means any measure undertaken by the Department of Revenue, or other agency designated by law, under the authority of 17-4-101, MCA, et seq., in accordance with that agency's rules and policies as a means of recovering a debt owed by a person or entity to the state of Montana. Recovery may include, but is not limited to, assignment to a collection agency and litigation.

History: 30-10-107, 33-1-313, MCA; IMP, 17-4-110, MCA; NEW, 2008 MAR p. 943, Eff. 5/9/08; AMD and TRANS, from ARM 6.6.4402, 2017 MAR p. 1889, Eff. 10/14/17.