- (a) State law authorizes collection of current support and past due child and medical support, as well as fees, costs, and other debts as defined by state law, through the interception of state income tax refunds.
(b)
- (1) A listing of delinquent obligors and the amount of past due child and medical support and fees and costs certified for collection are combined with other debts owed to Arkansas and submitted to the Revenue Division.
- (2) This list is matched against the Revenue Division taxpayer file.
- (3) When a tax refund becomes available for an individual whose debt has been certified, the Revenue Set-Off Unit forwards the funds to the Office of Child Support Enforcement and the refund is applied against the amount of the debt.
- (4) The Revenue Division pays any excess directly to the taxpayer.
- (5) Medical support, overpayments, cost, and fees are subject to tax intercept.
- (c) Collections from a noncustodial parent as a result of state income tax refund offset are treated as a regular child support payment and disbursed accordingly.