(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.
Added at 22 Ok Reg 1532, eff 6-11-05