The department shall notify the State Tax Assessor each year of all persons who owe liquidated debts of more than $25.00 for overissued Food Stamps, AFDC or TANF overpayments and other debts to repay welfare costs the department is entitled to recover. The department shall provide the State Tax Assessor with whatever information the State Tax Assessor requires to identify each person submitted for offset. The State Tax Assessor shall set off the debts owed against any refund due the person according to 36 MRSA52761) .
10-144 C.M.R. ch. 400, § 4-1