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37.62.1503 NOTICE OF STATE TAX REFUNDS FOR CHILD SUPPORT DEBTS (1) After the department of revenue gives written notice of a pending offset as provided by 17-4-105 (2) , MCA, and the taxpayer desires to contest the proposed offset, the taxpayer must request a hearing in accord with ARM 46.30.601 following the day the notice was mailed to the taxpayer. History: Sec. 17-4-105, MCA; IMP, Sec. 17-4-105, MCA; NEW, 1990 MAR p. 1337, Eff. 7/13/90; TRANS, from SRS, 2000 MAR p. 3551. |
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