The investigations division of the department of inspections, appeals, and licensing and the department shall provide assistance to set off against a person’s or provider’s income tax refund or rebate any debt which has accrued through written contract, nonpayment of premiums pursuant to section 249A.3, subsection 2, paragraph “a”, subparagraph (1), subrogation, departmental recoupment procedures, or court judgment and which is in the form of a liquidated sum due and owing the department. The department of inspections, appeals, and licensing, with approval of the department, shall adopt rules under chapter 17A necessary to assist the department of revenue in the implementation of the setoff under section 421.65 in regard to money owed to the state for public assistance overpayments or nonpayment of premiums as specified in this section. The department shall adopt rules under chapter 17A necessary to assist the department of revenue in the implementation of the setoff under section 421.65, in regard to collections by child support services.

83 Acts, ch 96, §160; 83 Acts, ch 153, §2; 89 Acts, ch 250, §1; 2003 Acts, ch 145, §209; 2011 Acts, ch 120, §2; 2013 Acts, ch 138, §122, 127; 2020 Acts, ch 1064, §9, 28; 2020 Acts, ch 1118, §73, 74; 2023 Acts, ch 19, §340, 1920; 2024 Acts, ch 1182, §154