Current through Register Vol. 23, December 6, 2024
Rule 42.5.303 - DEPARTMENT'S TREATMENT OF WRITS RECEIVED FROM PROCESS SERVERS(1) Upon receipt of a writ from a process server, the department shall seize income tax refunds due the debtor for offset of the debt. (2) The department shall not calculate interest and/or penalties on any judgment liability submitted for offset. (3) Upon the department receiving notification that a debtor has filed for bankruptcy, the department shall inactivate the debtor from offset activity.