20 CAR § 503-1409 – Cases eligible for intercept

(a) In order for a case to be submitted for a state tax refund intercept, the following conditions must be met:
1. (1) The amount owed the state must be approved by the Overpayment Processing Unit of the Secretary’s Office of the Department of Human Services;
2. (2) The taxpayer must have been notified of the overpayment in at least one (1) demand letter; and
3. (3) The overpayment must be at least twenty dollars ($20.00).
(b) If the state tax refund due a taxpayer is less than twenty dollars ($20.00), the Revenue Division of the Department of Finance and Administration will not intercept the refund.