HRS §231-54
How to challenge a debt setoff against your refund
When the state plans to take your tax refund to pay a debt you owe, you must be told. You can ask for a hearing within 30 days to fight the setoff. The hearing cannot re-decide issues already settled in court. Appeals follow the state's administrative rules.
debtors
The statute, as written — Hearings; appeals
At the time a setoff is identified, the debtor shall be notified by the comptroller or the director of taxation of the State's intention to apply the debtor's debt against the refund. The notice shall state that the debtor within thirty days may request a hearing before the claimant agency to contest the setoff. No issues that have been previously litigated shall be considered at the hearing. Appeals from the hearing allowed under this section shall be in accordance with chapter 91.
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