§ 48-7-160. Purposes

§ 48-7-161. Definitions

§ 48-7-162. Collection remedy additional

§ 48-7-163. Collection of debts through setoff; minimum debt; procedure; exceptions; request for setoff

§ 48-7-164. Procedure for setoffs and notification of taxpayers; certification of debts; transfer of refunds to claimant agency; notice to taxpayers; transferred funds in escrow account; costs borne by claimant agency

§ 48-7-165. Hearing procedure; adjustments of incorrect debts; nonavailability of hearings before department; issues previously litigated; appeals

§ 48-7-166. Final determination of debt due; transfer from escrow account to credit of debtor's account of debt due; notice of setoff; contents; refund of excess

§ 48-7-167. Effect of setoff on refund

§ 48-7-168. Priority of department over claimant agencies for collection by setoff

§ 48-7-169. Authorization of commissioner to prescribe forms and promulgate rules and regulations

§ 48-7-170. Confidentiality exemption; providing of necessary information by commissioner to claimant agencies; nondisclosure of information by employees or prior employees of agencies; penalties