HRS § 231-54 — 231-54


§231-54 Hearings; appeals. At
the time a setoff is identified, the debtor shall be notified by the
comptroller or the director of taxation of the State's intention to apply the
debtor's debt against the refund. The notice shall state that the debtor
within thirty days may request a hearing before the claimant agency to contest
the setoff. No issues that have been previously litigated shall be considered
at the hearing. Appeals from the hearing allowed under this section shall be
in accordance with chapter 91.