1. A. In this chapter, the following terms have the meanings indicated.

2. B. Terms Defined.

   1. (1) “IRS” means the Internal Revenue Service of the U.S. Department of the Treasury, which, under federal law, offsets income tax refunds against certain support obligation arrearages.
   2. (2) “Offset” means withholding by the IRS of all or part of a federal income tax refund due a taxpayer, and remitting it to OCSE for transmittal to the State.

Authority: Family Law Article, §§10-110, 10-113 and 10-114, Annotated Code of Maryland;
Agency Note: Federal Regulatory Reference — 45 CFR §303.72; 42 U.S.C. §664

Effective date: October 10,1983 (10.20 Md. R. 1785)

Regulations .01 and .02 amended effective October 7, 1985 (12:20 Md. R. 1924)

Regulation .01A amended effective March 6, 1989 (16:4 Md. R. 495)

Regulation .02B amended effective September 7, 1987 (14:18 Md. R. 1964)

Regulation .03A, E amended effective September 28, 1992 (19:19 Md. R. 1704)

Regulation .03 A, C, E, G amended effective June 19, 1995 (22:12 Md. R. 899)

Regulation .04 adopted effective October 7, 1985 (12:20 Md. R. 1924)

Chapter recodified from COMAR 07.07.03 to COMAR 07.07.09 effective March 22, 1999 (26:6 Md. R. 482)

Regulation .03 amended effective April 5, 1999 (26:7 Md. R. 540)

Chapter revised effective November 12, 2001 (28:22 Md. R. 1935)

Regulation .02 amended effective November 24, 2005 (32:23 Md. R. 1825)

Regulation .05B repealed effective April 25, 2016 (43:8 Md. R. 497)