18 CRR-NY 374.2NY-CRR

OFFICIAL COMPILATION OF CODES, RULES AND REGULATIONS OF THE STATE OF NEW YORK
TITLE 18. DEPARTMENT OF SOCIAL SERVICES
CHAPTER II. REGULATIONS OF THE DEPARTMENT OF SOCIAL SERVICES
SUBCHAPTER B. PUBLIC ASSISTANCE
ARTICLE 2. DETERMINATION OF ELIGIBILITY—CATEGORICAL
PART 374. TAX REFUND OFFSET FOR OVERPAYMENTS OF PUBLIC ASSISTANCE
18 CRR-NY 374.2
18 CRR-NY 374.2
374.2 Notice.
When the department has determined that it is entitled to receive an overpayment of State tax, it will send a written notice to the individual at the individual's last known address which includes a statement:
(a) that the public assistance overpayment is past due and will be referred to the State Department of Taxation and Finance for offset;
(b) identifying the nature of the overpayment and the amount of the overpayment that is due;
(c) that State law permits the offset of tax overpayments;
(d) that the individual may request in writing a review of the department's determination; the request must be sent to the individual at an address set forth in the notice, within 30 days from the date of the notice;
(e) that the individual may present written arguments and evidence in support of any defense to the offset of the tax refund with the request for a review;
(f) that nothing in the notice will be deemed to afford the individual the opportunity to reargue any issue which could have been raised previously in any administrative or judicial proceeding; and
(g) identifying the defenses available to the individual to contest the referral for offset of the tax refund.
18 CRR-NY 374.2
Current through April 30, 2021
End of Document