Hawaii Revised Statutes — Title 14 (Taxation)
HRS § 231-55 — Finalization of setoff; credit on debt
[§231-55] Finalization of setoff; credit on
debt. Upon completion of the hearing and appeal process set out in section
231-54, or upon the debtor's failure to timely request a hearing pursuant to
that section, the setoff shall become final. The amount of the setoff after
deduction of any charge authorized by section 231-56 shall be credited by the
claimant agency against the debtor's debt.
Source: official text