(a) A split-debt case is a former enforcement case in which current support and possibly arrears are owed to the custodial party and arrears are also owed to the state, but child support enforcement services are no longer being provided.
(b)
(1) Any child support payments received are paid to the family, with one (1) exception.
(2) Any collection received as an Internal Revenue Service tax offset will be used to collect what is owed to the State of Arkansas.
(3) The office will:
(A) Certify those debts owed to the State of Arkansas to the Federal Tax Offset Program for Internal Revenue Service tax intercept only; and
(B) Retain any collection to offset the amount owed to the state.
(c) The amount owed to the family is not eligible for certification under current federal regulations.
(d) No other enforcement remedies will be utilized to collect state debt while the case remains in this category.