710:50-12-5 Post-offset notice

Official source

(a) When an offset occurs, TOP shall notify the debtor in writing of the following: (1) The amount and date of the offset and that the purpose of the offset was to satisfy a past-due, legally enforceable State income tax obligation; (2) The State to which this amount has been paid or credited; and, (3) A contact point within the State that will handle concerns or questions regarding the offset. (b) The notice shall also advise any non-debtor spouse who may have filed a joint return with the debtor of the steps which the non-debtor spouse may take in order to secure his or her proper share of the tax refund.

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710:50-12-5 Post-offset notice

Official source

(a) When an offset occurs, TOP shall notify the debtor in writing of the following: (1) The amount and date of the offset and that the purpose of the offset was to satisfy a past-due, legally enforceable State income tax obligation; (2) The State to which this amount has been paid or credited; and, (3) A contact point within the State that will handle concerns or questions regarding the offset. (b) The notice shall also advise any non-debtor spouse who may have filed a joint return with the debtor of the steps which the non-debtor spouse may take in order to secure his or her proper share of the tax refund.