1. (1) The division will offset the matched entity tax overpayment or payment due to entity by:

   1. (a) an administrative fee which shall be charged for performing debt collection functions associated with the administrative offset; and
   2. (b) the amount identified in Subsection R21-3-8(3) to satisfy the delinquent account receivable.

KEY: accounts receivable, administrative offset

Date of Last Change: February 13, 2025

Notice of Continuation: December 1, 2021

Authorizing, and Implemented or Interpreted Law: 63A-3-310; 63A-3-504(2)(f)