(a)

1. (1) After a closure notice has been generated and the sixty-day period has passed, a case will either:

   1. (A) Change to a payment processing case; or
   2. (B) Close altogether.
2. (2) If a valid Arkansas order exists, and a continuing current or past due child support obligation, the case will change from an open enforcement case to a payment processing case.
3. (3) If there is no longer a valid Arkansas order and continuing child support obligation, the case will close completely.

(b)

1. (1) If there are any actions pending when an enforcement case closes, enforcement efforts such as license suspension and any pending tax offset will cease.

2. (2) If TEA arrears are owed to the state, the TEA arrears will:

   1. (A) Continue to be subject to tax offset up to the certified amount; and
   2. (B) Be retained for arrears to the state owed.
3. (3) Any amount received from a federal tax offset in excess of the TEA arrears will be disbursed to the noncustodial party.
4. (4) Any intercepted federal tax refund in a non-TEA case that may be on hold at the time of case closure will be disbursed to the noncustodial parent.