Utah Admin. Code R527-475-2 - State Tax Refund Intercept
(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
78B-12-112.
(2) State tax refunds intercepted will first
be applied to current support, second to non-IV-A arrearages, and third to
satisfy obligations owed to the state and collected by ORS.
(3) ORS shall mail prior written notice to
the obligor and potential unobligated spouse at the obligor's last known
address that:
(a) the state tax refund may be
intercepted; and
(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.
Notes
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