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VENDOR OFFSET <br /> Pursuant to C.R.S. 24-30-202.4 (as amended), the State Controller may withhold debts <br /> owed to state agencies under the vendor offset intercept system for (a) unpaid child <br /> support debt or child support arrearages; (b) unpaid balance of tax, accrued interest, or <br /> other charges specified in Article 22, Title 39, C.R.S.; • unpaid loans due to the student <br /> loan division of the Department of Higher Education; (d) owed amounts required to be <br /> paid to the unemployment compensation fund; and (e) other unpaid debts owing to the <br /> State or any agency thereof, the amount of which is found to be owing as a result of final <br /> agency determination or reduced to judgement as certified by the Controller. <br /> 5 <br />