§ 44-30.2-2 - Entry into reciprocal agreements – Scope of agreements.
SECTION 44-30.2-2
§ 44-30.2-2 Entry into reciprocalagreements – Scope of agreements. – The governor is authorized, with the advice of the board, to enter intoreciprocal agreements, on behalf of the state, with the appropriate authoritiesof any state in the United States of America, or of the District of Columbia,with respect to the setoff of refunds of the personal income tax established orto be established by the laws and regulations of this state and by the laws andregulations of any other state or the District of Columbia permitting a similarsetoff of refunds of income or other taxes. The purpose of the reciprocalagreements is to facilitate the interstate filing of certified debt claims forsetoff against income or other tax refunds, and the interstate transfer of debtpayment funds after setoff. It is the duty of the board to study and advise thegovernor in respect to all matters affecting any reciprocal agreements.