§ 3111 - Internal revenue service charges
§ 3111. Internal revenue service charges
Notwithstanding section 502 of this title, the commissioner may charge against any state tax liability a fee agreed to by the department and paid to the United States Treasury Department for participation in a debt setoff program. (Added 2001, No. 144 (Adj. Sess.), § 14, eff. June 21, 2002.)