- (a) Acts 1983, No. 372, as amended (Arkansas Code § 26-36-318), and Acts 1985, No. 987, authorize the collection of Temporary Assistance for Needy Families overpayments through the interception of state income tax refunds.
- (b) Acts 1985, No. 987, requires prenotification to debtors of intent to set off debts listed prior to the annual debt loading with the Revenue Division of the Department of Finance and Administration.
(c)
- (1) A computer-generated notice (SS-XA) of the Department of Human Services’ intention to intercept refunds will be mailed prior to the annual loading date (December 1).
- (2) The SS-XA is sent on cases that have Overpayment Unit of the Department of Human Services debts listed.
(d)
- (1) The taxpayer has thirty (30) days from the date the notice was mailed to file a written request for a hearing (20 CAR § 502-1911).
- (2) If no hearing is requested within thirty (30) days, revenue loading will be effected.
- (3) Tax refunds will be mailed to the Secretary’s Office of the Department of Human Services to be allocated within the Department of Human Services in order of priority.