§ 28-40-6.2 - Set-off for delinquent income taxes.
SECTION 28-40-6.2
§ 28-40-6.2 Set-off for delinquent incometaxes. – (a) If the tax administrator determines a person has neglected or refused topay personal income taxes as defined in chapter 30 of title 44, the taxadministrator shall notify the director of labor and training of thedelinquency. The director, upon certification of the amount of tax delinquencyby the tax administrator, shall set off the amount of the tax delinquencyagainst any temporary disability insurance tax refund due that person and shallforward that amount to the tax administrator.
(b) The tax administrator may not seek such a set-off unlessa delinquency determination for the personal income tax has first been directedto the person. Provided, further, that if a person assessed a delinquencydetermination for the personal income tax has requested a hearing within thestatutory period, no request for set off may be made while the matter ispending in hearing or any appeal from the hearing.