15.838 Federal and state income tax refund offsets.

311 words·~1 min read·/ky/chapter-15/15-838

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

(1)In cases deemed appropriate pursuant to established guidelines, the Office of the

Attorney General shall refer for federal income tax refund offset and state income

tax refund offset verified amounts which are owed for overdue child support and

maintenance amounts that are included in the same support order as child support.

The office shall refer for federal income tax refund offset and state income tax

refund offset verified amounts which are owed for medical support, when the

medical support arrearage accrued is based on a medical support order for a

specified dollar amount.

(2)In nonpublic assistance cases, the custodial parent shall be notified in advance if

any offset amount will be first used to satisfy any unreimbursed public assistance

payments which have been provided to the family.

(3)Written notice in advance shall be provided the obligor of the referral for state

income tax refund offset, together with the opportunity to contest the referral

pursuant to procedures which are in compliance with the state's procedural due

process requirements.

(4)If the offset amount is found to be in error or to exceed the amount of overdue

support, the office shall promptly refund the excess amount pursuant to established

procedures.

(5)The office may charge a reasonable fee to cover the cost of collecting overdue

support using the state tax refund offset.

(6)The Department of Revenue shall notify the Office of the Attorney General of the

parent's home address and Social Security number or numbers. The office shall

provide this information to any other state involved in enforcing the support order.

(7)The Office of the Attorney General has the unfettered right to intercept federal

income tax refunds and state income tax refunds, pursuant to 45 C.F.R. 303.72 and

KRS 131.560 to 131.595, to satisfy all child support, maintenance, and medical

support arrearages due the office or its assignee.