§299.37.  Offset and remittance to the claimant

A.  Upon acceptance of an offset claim or claims that have not been disallowed the secretary shall remit to the claimant the amount of claim or claims that can be paid out of the amount of the individual's refund, provided that any liability owed to the secretary under individual income tax law has been satisfied.

B.  Any amount offset by the secretary shall be held by the Department of Revenue for a period of forty-five days from the date of mailing of the notice of offset to the individual.

C.  If a written contest to the offset is made within the forty-five day period, the amount of offset shall be further held pending the final disposition of the matter by the claimant or by a court.

D.  If no written contest to the offset is made within the forty-five day period, such failure by the individual shall be deemed a waiver of the individual's right to contest the offset and the amount of offset shall be credited against the individual's debt to the claimant.

Acts 1992, No. 735, §1; Acts 1997, No. 658, §2.