HRS § 231-53 — Setoff against refund


§231-53 Setoff against refund. The
State, through the department of accounting and general services or the
department of taxation, upon request of a claimant agency, shall set off any
valid debt due and owing a claimant agency by the debtor against any debtor's
refund. Any amount of the refund in excess of the amount retained to satisfy
the debt shall be refunded to the debtor.