Okla. Admin. Code § 340:25-5-215 - Collection of past-due support from federal tax offset
(a) Oklahoma Child Support Services (OCSS),
requests collection of child support debts from federal income tax refunds.
This program is governed by:
(1) Section 664
of Title 42 of the United States Code; and
(2) Section 285.3 of Title 31, and Sections
302.60 and 303.72 of Title 45 of the Code of Federal Regulations.
(b) A custodial person receiving a
payment under this program must return the payment if the Internal Revenue
Service (IRS) makes an adjustment within six years following the end of the tax
year for which the refund was paid. Any adjusted amount not returned by the
custodial person is an overpayment and subject to recovery under Part 37 of
this Subchapter.
(c) If an offset
is made to satisfy non-TANF past-due support from a refund based on a joint
return, OCSS delays issuance of the funds for a period of time not to exceed
six months from the notice of deposit.
(d) Collections received by a IV-D agency as
a result of a federal income tax refund intercept must be distributed as
past-due support per Section 657 of Title 42 of the United States
Code.
Notes
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