Page 138

CODE OF COLORADO REGULATIONS 8 CCR 1403-1 Colorado Child Care Assistance Program

138 conference or state hearing within thirty (30) calendar-days from the date that the pre-offset notice is mailed, faxed, emailed, sent via other electronic systems, or hand-delivered to the taxpayer. In all other respects, the procedures applicable to such hearings shall be those stated elsewhere in rule section 6.300 of the Administrative Appeals for the Colorado Department of Early Childhood (8 CCR 1406-1). At the hearing on the offset (intercept), the counties or their designee, or an Administrative Law Judge (ALJ), shall not consider whether an overpayment has occurred, but may consider the following issues if raised by the taxpayer in their request for a hearing. Whether: 1. The taxpayer was properly notified of the overpayment; 2. The taxpayer is the person who owes the overpayment; 3. The amount of the overpayment has been paid or is incorrect; or 4. The debt created by the overpayment has been discharged through bankruptcy.

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Page 138

Official source

CODE OF COLORADO REGULATIONS 8 CCR 1403-1 Colorado Child Care Assistance Program

138 conference or state hearing within thirty (30) calendar-days from the date that the pre-offset notice is mailed, faxed, emailed, sent via other electronic systems, or hand-delivered to the taxpayer. In all other respects, the procedures applicable to such hearings shall be those stated elsewhere in rule section 6.300 of the Administrative Appeals for the Colorado Department of Early Childhood (8 CCR 1406-1). At the hearing on the offset (intercept), the counties or their designee, or an Administrative Law Judge (ALJ), shall not consider whether an overpayment has occurred, but may consider the following issues if raised by the taxpayer in their request for a hearing. Whether: 1. The taxpayer was properly notified of the overpayment; 2. The taxpayer is the person who owes the overpayment; 3. The amount of the overpayment has been paid or is incorrect; or 4. The debt created by the overpayment has been discharged through bankruptcy.