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