The amount of anyclaim for credit or reimbursementpayable under this subchapter may be applied by the department of revenue against any tax liability,delinquent accounts, charges, loans, fees, or other indebtedness due the state or state agency that has a formal agreement with the department for central debt collection, outstanding on the books of the department against the claimant, or against a spouse who was a member of the claimant’s household in the base year. §127
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