§ 26-2-133 — State income tax refund offset - rules

(1) (a) At any time
prescribed by the department of revenue, but not less frequently than annually, the
state department shall certify to the department of revenue information regarding
persons who are obligated to the state for overpayment of benefits pursuant to the
Colorado Human Services Code. Such information shall include certification of
the amount of overpayment which has been determined by final agency action or
has been ordered by a court as restitution or has been reduced to judgment.

(b) Such information shall also include the name and the social security
number of the person obligated to the state for the overpayment, the amount of
same, and any other identifying information required by the department of revenue.

(2) As a condition of certifying an overpayment to the department of revenue
as provided in subsection (1) of this section, the state department shall ensure that
the obligated person has been afforded the opportunity for a conference at the
county department level pursuant to section 26-2-127 or 25.5-4-207, C.R.S., and
the opportunity for an appeal to the state department pursuant to section 26-2-127
or 26-2-304. In addition, the state department, prior to final certification of the
information specified in subsection (1) of this section to the department of revenue,
shall notify the obligated person, in writing, at his last-known address, that the
state intends to refer the person's name to the department of revenue in an attempt
to offset the obligation against the person's state income tax refund. Such
notification shall inform the obligated person of the opportunity for a conference
with the county department pursuant to section 26-2-127 or 25.5-4-207, C.R.S., and
of the opportunity for an appeal to the state department pursuant to section 26-2-127 or 26-2-304. In addition, the notice shall specify issues that may be raised at an
evidentiary conference or on appeal, as provided by this subsection (2), by the
obligated person in objecting to the offset and shall specify that the obligated
person may not object to the fact that an overpayment occurred. A person who has
received a notice pursuant to this subsection (2) shall request, within thirty days
from the date such notice was mailed, an administrative review or evidentiary
conference, as provided in this subsection (2).

(3) Upon notification by the department of revenue of amounts deposited
with the state treasurer pursuant to section 39-21-108, C.R.S., the state department
shall disburse such amounts to the appropriate county for processing for
distribution to the federal, state, or local agency to whom the person is obligated.

(4) The state department shall promulgate rules and regulations, pursuant to
article 4 of title 24, C.R.S., establishing procedures to implement this section.

(5) The home addresses and social security numbers of persons subject to
the income tax refund offset, provided to the state department by the department
of revenue, must be sent to the respective county department of human or social
services.

Legislative History

Source: L. 89: Entire section added, p. 1192, � 1, effective June 7. L. 91: (2) amended, p. 1885, � 1, effective April 20. L. 93: (2) amended, p. 1788, � 71, effective June 6. L. 97: (2) amended, p. 1321, � 6, effective July 1; (5) amended, p. 1235, � 26, effective July 1. L. 2006: (2) amended, p. 2017, � 100, effective July 1. L. 2016: (1)(a) amended, (SB 16-189), ch. 210, p. 775, � 71, effective June 6. L. 2018: (5) amended, (SB 18-092), ch. 38, p. 447, � 119, effective August 8.