No. 31161: R527-475. State Tax Refund Intercept

DAR File No.: 31161
Filed: 04/21/2008, 08:23
Received by: NL

NOTICE OF REVIEW AND STATEMENT OF CONTINUATION

Concise explanation of the particular statutory provisions under which the rule is enacted and how these provisions authorize or require the rule:

Section 59-10-529 authorizes crediting tax overpayments (refund) to any judgment or delinquent child support obligation after any income tax that may be due. It requires that the Office of Recovery Services/Child Support Services (ORS/CSS) make a determination of delinquency, give notice to the taxpayer of the past-due amount and that overpayment will be applied to the individual's past-due support amount, and provides an opportunity for him/her to contest the amount of past-due support. This rule states that before ORS/CSS can intercept a state tax refund, there must be a valid order for the child support delinquency with a balance owing. Section 78-45-9.3 (renumbered to Section 78B-12-112) provides clarification and details that tax refund must be applied to certain categories of a support debt and also provides for an unobligated spouse who has filed jointly with the obligor to receive a portion of his/her tax refund.

Summary of written comments received during and since the last five-year review of the rule from interested persons supporting or opposing the rule:

No written comments have been received.

Reasoned justification for continuation of the rule, including reasons why the agency disagrees with comments in opposition to the rule, if any:

The state laws upon which this rule is based are still in effect. The clarifications and procedures provided in the rule continue to be necessary for the appropriate implementation of those laws. Determination of delinquency, notice to the taxpayer, and application of the tax intercept are essential in the collection of child support. Therefore, this rule should be continued. Section 78-45-9.3 has been renumbered to Section 78B-12-112 and will be addressed in a Notice of Proposed Rule amendment shortly. The rule will also be amended to include a statement outlining the department's rulemaking authority and the purpose for this rule.

The full text of this rule may be inspected, during regular business hours, at the Division of Administrative Rules, or at:

Human Services
Recovery Services
515 E 100 S
SALT LAKE CITY UT 84102-4211

Direct questions regarding this rule to:

LeAnn Wilber at the above address, by phone at 801-536-8950, by FAX at 801-536-8833, or by Internet E-mail at [e-mail]

Authorized by:

Mark Brasher, Director