R21-3-10. Offsetting Matched Accounts  


Latest version.
  •   (1) The division will offset the matched entity tax overpayment or payment due to entity by:

      (a) an "administrative fee". Which shall be charged for performing debt-collection functions associated with the administrative offset; plus

      (b) the amount identified in Subsection R21-3-8(3) to satisfy the delinquent account receivable.