Offset of refunds against certain debts or obligations

(a) The Commissioner of Revenue Services may credit overpayments of tax against a debt or obligation for which the Commissioner of Administrative Services is seeking reimbursement.

(b) As of the date (i) the Commissioner of Revenue Services receives notification from the Commissioner of Administrative Services that reimbursement is being sought for a debt or obligation or (ii) a taxpayer properly establishes an overpayment of tax, whichever occurs later, (1) the taxpayer shall be deemed to have paid the debt or obligation and (2) any interest payable by the taxpayer on the debt or obligation shall cease to accrue.

(c) Where a joint income tax return has been filed, a nonobligated spouse may, in accordance with § 12-732(a)-2, file a written claim for refund of his or her share of the joint Connecticut income tax overpayment with the Commissioner, and, in such event, only the obligated spouse's share of such joint overpayment shall be credited against a debt or obligation for which the Commissioner of Administrative Services is seeking reimbursement.