Okla. Admin. Code § 710:50-12-5

Current through Vol. 42, No. 7, December 16, 2024

Section 710:50-12-5 - Post-offset notice

(a) When an offset occurs, TOP shall notify the debtor in writing of the following:

(1) The amount and date of the offset and that the purpose of the offset was to satisfy a past-due, legally enforceable State income tax obligation;

(2) The State to which this amount has been paid or credited; and,

(3) A contact point within the State that will handle concerns or questions regarding the offset.

(b) The notice shall also advise any non-debtor spouse who may have filed a joint return with the debtor of the steps which the non-debtor spouse may take in order to secure his or her proper share of the tax refund.

Okla. Admin. Code § 710:50-12-5

Added at 22 Ok Reg 1532, eff 6-11-05