Section 57-38.3-06 - Hearing procedure1. If the claimant agency receives written application contesting the setoff or the claim upon which the setoff is based, it shall grant a hearing to the taxpayer to determine whether the setoff is proper or the claim is valid. A hearing to contest a setoff sought by the state court administrator is governed by supreme court rule. If the sum asserted as due and owing is not correct, an adjustment to the claimed sum may be made.2. No issues may be reconsidered at the hearing which have been previously litigated in a court or in any administrative proceeding.3. Appeals from actions taken at the hearing allowed under this section must be in accordance with the provisions of chapter 28-32. An appeal from a hearing requested under subsection 5 of section 57-38.3-05 to contest a setoff sought by the state court administrator is governed by supreme court rule.