Hawaii Revised Statutes — Title 14 (Taxation)
HRS § 231-51 — Purpose
RECOVERY OF MONEY OWED TO THE STATE
RECOVERY
OF MONEY OWED TO THE STATE
§231-51 Purpose. The purpose of
sections 231-52 to 231-59 is to permit the retention of state income tax
refunds of those persons who owe a debt to the State, who are delinquent in the
payment of child support pursuant to section 576D-1, who have defaulted on an
education loan note held by the United Student Aid Funds, Inc., who owe federal
income taxes to the United States Treasurer, or who receive a medicaid
overpayment subject to recovery under section 346-59.6.
Source: official text