03.04.05.03

.03 Duties of the Comptroller.

A. As frequently as practical, the Comptroller shall compare the names of the debtors certified by the Central Collection Unit with the names of taxpayers who file tax returns and are entitled to a tax refund.

B. If a match is made between a taxpayer eligible for tax refund and a certified debtor, the Comptroller shall pay the refund to the Central Collection Unit, but only to the extent of the amount of the debt certified. Any refund in excess of a certified debt shall be paid by the Comptroller to the debtor.

C. If a match occurs with one of the parties to a joint tax return, the Comptroller shall withhold only the portion of the refund attributable to the debtor.

D. The Comptroller shall remit to the Central Collection Unit payments withheld pursuant to this chapter. The Comptroller shall also provide the Central Collection Unit with a list identifying the debtors for whom remittance is made and the debtors for whom the Comptroller has determined that no intercept can be made. The list shall include each debtor's name, address, Social Security number or federal tax identification number, and the Central Collection Unit account number.

E. The Comptroller shall notify a debtor for whom an intercept is made of the amount paid to the Central Collection Unit and of his right to request an investigation by the Central Collection Unit of the validity of the debt and to request an administrative hearing subject to judicial review in accordance with the Administrative Procedure Act.

F. The Comptroller shall delete a certified name or change names certified when instructed to do so by the Central Collection Unit.