SECTION 710:50-12-5. Post-offset notice

Latest version.

(a)   When an offset occurs, TOP shall notify the debtor in writing of the following:
(1)   The amount and date of the offset and that the purpose of the offset was to satisfy a past-due, legally enforceable State income tax obligation;
(2)   The State to which this amount has been paid or credited; and,
(3)   A contact point within the State that will handle concerns or questions regarding the offset.
(b)   The notice shall also advise any non-debtor spouse who may have filed a joint return with the debtor of the steps which the non-debtor spouse may take in order to secure his or her proper share of the tax refund.

[Source: Added at 22 Ok Reg 1532, eff 6-11-05]

                    
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