HRS §231-51
Why the state can keep your tax refund
This section explains that the state may hold back your income tax refund if you owe money to the state, are behind on child support, defaulted on a student loan, owe federal taxes, or got a Medicaid overpayment. It sets up the rules in the following sections.
borrowersdebtors
The statute, as written — Purpose
The purpose of sections 231-52 to 231-59 is to permit the retention of state income tax refunds of those persons who owe a debt to the State, who are delinquent in the payment of child support pursuant to section 576D-1, who have defaulted on an education loan note held by the United Student Aid Funds, Inc., who owe federal income taxes to the United States Treasurer, or who receive a medicaid overpayment subject to recovery under section 346-59.6.
Sections this one refers to
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