102Secretary to issue notice

#### 102 Secretary to issue notice If the Secretary determines that there is an unearned credit liability in respect of a person, the Secretary must give the person a notice in writing setting out the following matters: (a) the amount of the person’s unearned credit liability; (b) if any duty credit of the person has been offset against the liability—the amount and kind of credit offset; (c) the unearned credit liability outstanding under section 101 (if any) that the participant is liable to pay.