37.62.1503 NOTICE OF STATE TAX REFUNDS AND OTHER PAYMENTS OFFSET FOR DEBTS COLLECTED BY CHILD SUPPORT AGENCY
(1) After the Department of Revenue gives written notice of a pending offset as provided by 17-4-105(2), MCA, and the taxpayer desires to contest the proposed offset, the taxpayer must request a hearing in accord with 17-4-105(4), MCA, and ARM 42.10.506 and 42.10.507 following the day the notice was mailed to the taxpayer.
History: 17-4-105, MCA; IMP, 17-4-105, MCA; NEW, 1990 MAR p. 1337, Eff. 7/13/90; TRANS, from SRS, 2000 MAR p. 3551; AMD, 2017 MAR p. 135, Eff. 1/21/17.