Opinion by Judge JONES.
Plaintiffs, Kerry L. Kendall and Bessie M. Herrod, appeal from the dismissal of their action challenging the state's offset of their tax refunds against their debts to the state. The trial court dismissed this action based on plaintiffs' failure to exhaust their administrative remedies prior to seeking judicial relief. We affirm.
In March 1986, the defendant state agencies offset Kendall's 1985 state income tax refund of $88.10 against...
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