- (1) Any money collected through the tax refund offset process can be applied only to the arrearage certified.
- (2) Collections received through federal tax refund intercept will be applied to satisfy certified IV-A and foster care arrearages before non-IV-A arrearage.
- (3) On non-IV-A cases, the federal tax intercept payments will be held for at least 30 days but not more than 180 days before being disbursed to the obligee.
- (4) If the Department of the Treasury, Bureau of the Fiscal Service (BFS) reclaims money that has been refunded to a non-IV-A obligee, that obligee will be required to repay to the state the amount reclaimed by BFS.
KEY: alimony, child support
Date of Last Change: August 14, 2023
Notice of Continuation: April 22, 2024
Authorizing, and Implemented or Interpreted Law: 26B-1-202; 26B-9-108; 45 CFR 303.72; 42 U.S.C. 664