1. (1) For ORS to intercept a state tax refund, there must be an administrative or judicial judgment with a balance owing. An installment of child support is considered a judgment for purposes of Section 59-10-529 on and after the date it becomes due as provided in Section 81-7-102.

2. (2) State tax refunds intercepted will be applied:

   1. (a) first, to current support;
   2. (b) second, to non-IV-A arrearages; and
   3. (c) third, to satisfy obligations owed to the state and collected by ORS.

3. (3) ORS shall mail prior written notice to the obligor and potential unobligated spouse at the obligor's last known address that:

   1. (a) the state tax refund may be intercepted; and
   2. (b) the unobligated spouse may be entitled to receive a portion of the tax refund if they had earnings and filed jointly with the obligor.

KEY: child support, taxes

Date of Last Change: September 1, 2024

Notice of Continuation: December 6, 2022

Authorizing, and Implemented or Interpreted Law: 26B-1-202; 26B-9-108; 59-10-529; 81-7-102