A state tax refund intercepted to apply against debts to the state will normally be allocated as follows:

1. (1)

   1. (A) When only one (1) overpayment claim exists, the refund will be applied against that claim.
   2. (B) Should the refund be larger than the claim, the balance will be returned to the tax payer by the Revenue Division of the Department of Finance and Administration; and

2. (2)

   1. (A) When more than one (1) claim exists with the food stamp, Temporary Assistance for Needy Families, and Medicaid programs, the refund will be applied against the oldest claim first until the entire amount is used or all claims are paid.
   2. (B) Any balance after these claims are satisfied will be allocated to other Department of Human Services claims listed, if any.
   3. (C) If there are no additional Department of Human Services claims, then the balance will be returned to the taxpayer.