Utah Admin. Code R527-475-3 - State Tax Refund Intercept - Unobligated Spouse
(1) If the unobligated spouse does not want
their share of the tax refund to be applied to the obligated spouse's child
support debt, the unobligated spouse shall make a written request to ORS. The
written request shall:
(a) include a copy of
the tax return and, if available, W-2s; and
(b) be submitted at any time after prior
notice, but no later than 25 days after the date ORS intercepts the tax
refund.
(2) If W-2s are
unavailable, ORS may use amounts of incomes as reported on the joint tax
return. ORS will prorate the unobligated spouse's portion of the joint tax
refund according to the percentage of income reported on the W-2 forms or the
joint tax return.
(3) If the
unobligated spouse does not make a written request to ORS to obtain their share
of the tax refund within the specified time limit, ORS shall not be required to
pay any portion of the tax refund to the unobligated spouse.
Notes
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