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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 child <br /> support arrearages; (b) unpaid balance of tax, accrued interest, or other charges specified in <br /> Article 22, Title 39, C.R.S.; • unpaid loans due to the student loan division of the Department of <br /> Higher Education; (d) owed amounts required to be paid to the unemployment compensation <br /> fund; and (e) other unpaid debts owing to the State or any agency thereof, the amount of which <br /> is found to be owing as a result of final agency determination or reduced to judgement as <br /> certified by the Controller. <br /> 5 <br />