Under the Liability Offset Program, all liabilities due to each of the taxing authorities are cross-matched against invoices submitted to a state agency for work performed or a service that has been rendered.
Once a liability has been matched to a payment, a letter is mailed to the taxpayer or vendor listing the agency billed, the invoice date, and amount. It also identifies the type of tax due and the phone number to contact at the appropriate state agency to resolve the liability.
If the liability is not satisfied, the intercepted funds will be applied directly to that liability and the taxpayer or vendor will receive notification of same. | 
