- (1) If a delinquent account receivable meets the criteria established under Section 59-10-529, an agency shall proceed under this rule to collect the delinquent amount against tax overpayments.
- (2) If a delinquent account receivable meets the criteria established under Section 63A-3-302, an agency shall proceed under this rule to collect the delinquent amount against tax overpayments or state payments due to entities.
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)