Accounts Receivable Collections Administrative Rule (Page 8 of 13) in pdf

are prepared, filed, and provided to the debtor within 30 days after the hearing. In the case of tax

offset hearings, in the absence of any appeal to the Director of the Division of Finance and

Procurement or to the State Controller within 15 days after service of the decision of the Hearing

Officer, unless extended by the Director of the Division of Finance and Procurement or the State

Controller, such decision of the Hearing Officer shall thereupon become the decision of the

Director of the Division of Finance and Procurement or the State Controller. Any offset hearing

appeal shall be to the Director of the Division of Finance and Procurement or the State Controller

based on the thresholds in Section 4.20.02, 4.20.03, 4.30.02, and 4.30.03 for potential release or

compromise of the debt that could be required by the appeal decision.

In the case of Tax offset Administrative Hearings, upon receipt of a timely appeal of the hearing

officer’s initial decision, the Director of the Division of Finance and Procurement or the State

Controller shall enter a decision based on a review of the hearing officer’s written decision along

with any additional documentation submitted by the taxpayer or by Central Collection Services on

behalf of the Claimant State Agency. The Director of the Division of Finance and Procurement or

the State Controller shall have 30 days from the date of the appeal to render a decision. If the

Director of the Division of Finance and Procurement or the State Controller fails to respond within

the required time frame, the Department of Personnel & Administration through the Division of

Finance and Procurement or the Office of the State Controller shall pay the offset amount to the

debtor. If the Director of the Division of Finance and Procurement or the State Controller rules in

favor of the debtor, Central Collection Services shall refund the offset amount to the debtor and

cancel from or reduce the subsequent remittance to the Claimant State Entity. However, return of

this sum shall not constitute a compromise, release, or partial or full waiver by the State of the

debt.

The appeal decisions of the Director of the Division of Finance and Procurement or the State

Controller shall be final unless appealed through the Colorado State Court System in accordance

with applicable law.

If the debtor is successful in any Tax offset Administrative Hearing, Central Collection Service has

15 days to appeal the decision. Central Collection Services shall send a copy of the initial

decision in favor of the debtor and the debtor’s file to the Office of the Attorney General (OAG) so

that the OAG can advise Central Collection Services whether to appeal the decision. If the OAG

advises Central Collection Services not to appeal the claim, the outcome of the Tax offset

Administrative Hearing shall be final. If the OAG advises Central Collection Services to appeal

the claim, Central Collections Services may proceed with the appeal.

In the case of Offsets for Gaming winnings, if it is found the offset was incorrect, the full balance

intercepted will be refunded to the debtor and any costs of such offset shall be borne by either

Central Collection Services or the agency receiving the offset payment, depending on the reason

for the refund. Department of Revenue and/or the gaming licensee will not be responsible for any

fees or charges added.

.05

Upon expiration of the period allowed for a hearing request and absent such a request, Central

Collection Services shall ensure the funds are posted accurately to the debtor’s account.

Upon final determination at Administrative Hearing or related appeal of the propriety of the offset,

Central Collection Services shall ensure the funds are posted accurately to the debtor’s account.

Payment to the Claimant State Entity of the offset amount shall not constitute a compromise,

release, or partial or full waiver by the State of the remaining balance of the debt.

.06

The priority of claims is set in statute for each type of offset. Multiple Claimant State Entity claims

certified to State payers by Central Collection Services shall be paid in the sequence in which the

Claimant State Entity referred the debt to Central Collection Services for collection, or in the order

deemed appropriate by the Central Collection Services Administrator.

Accounts Receivable Collections Administrative Rule Page 8

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