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PART I. ADMINISTRATION OF THE GOVERNMENT

TITLE IX. TAXATION

CHAPTER 62D. SET-OFF DEBT COLLECTION

Chapter 62D: Section 2. Minimum amount for set-off and collection

Section 2. The claimant agency shall not be allowed to effect final set-off and collect debts through the remedy established by this chapter unless both the debt and the refund, if any, are at least fifty dollars.