63-3077D AGREEMENT FOR COLLECTION OF TAX.
REVENUE AND TAXATION
CHAPTER 30
INCOME TAX
63-3077D. Agreement for collection of tax. (1) The state tax commission may enter into agreements with the United States secretary of the treasury through the internal revenue service or the financial management service of the department of the treasury of the United States providing for the mutual offset of any refunds or other amount payable by either party against liabilities owed to the other party to the agreement. Any such agreement shall require that no offset may be made unless the liability against which it applies is final, without any further right on the part of the person owing the liability to either administrative review or judicial review.
(2) No refunds from this state shall be available for offset against any federal debt:
(a) Until any debts subject to offset that are owed to this state or agency thereof have been satisfied; or
(b) During any time when a reciprocal program for offset from federal refunds for tax debts owing to this state is not in effect.