Ariz. Admin. Code § R6-7-711 - Disbursement of Federal Income Tax Refund Offsets under Federal Law on and after October 1, 2000

A. The Title IV-D Agency shall disburse arrearages collected through federal income tax refund offset in accordance with 26 U.S.C. 6402 and 42 U.S.C. 664, as follows:

1. First, to temporarily or conditionally assigned arrearages owed to the state of Arizona;

2. Second, to permanently assigned arrearages; and

3. Third, to never assigned and unassigned arrearages.

B. The Title IV-D Agency shall retain conditionally assigned arrearages collected through the federal income tax refund offset to reimburse the state and federal governments for unreimbursed cash assistance paid to the assistance unit. The Title IV-D Agency shall pay conditionally assigned arrearages, collected from any source other than a federal income tax refund offset, to the obligee.

Notes

Ariz. Admin. Code § R6-7-711

New Section made by final rulemaking at 11 A.A.R. 5201, effective November 15, 2005 (Supp. 05-4).