No. 27182 (Amendment): R527-475. State Tax Refund Intercept

DAR File No.: 27182
Filed: 05/20/2004, 08:59
Received by: NL

 

RULE ANALYSIS

Purpose of the rule or reason for the change:

The reason for the change is to provide a way to determine a spouse's portion of the income when W-2s are not available.

 

Summary of the rule or change:

This change allows agents to determine a spouse's income using the joint tax return when W-2s are not available, for example, self-employed individuals. After the spouse's portion of the income is determined, it is refunded to the spouse by our office.

 

State statutory or constitutional authorization for this rule:

Sections 59-10-529 and 78-45-9.3

 

Anticipated cost or savings to:

the state budget:

No change--The parties already provide a copy of the tax return.

 

local governments:

Administrative rules of the Office of Recovery Services do not apply to local government. Therefore, there are no costs or savings to local government.

 

other persons:

No change--The parties already provide a copy of the tax return.

 

Compliance costs for affected persons:

No cost is associated with this change because a copy of the tax return is already requested.

 

Comments by the department head on the fiscal impact the rule may have on businesses:

There is no fiscal impact on businesses.

 

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:

Kristen Lowe at the above address, by phone at 801-536-0347, by FAX at 801-536-8833, or by Internet E-mail at [e-mail]

 

Interested persons may present their views on this rule by submitting written comments to the address above no later than 5:00 p.m. on:

07/15/2004

 

This rule may become effective on:

07/16/2004

 

Authorized by:

Emma Chacon, Director

 

 

RULE TEXT

R527. Human Services, Recovery Services.

R527-475. State Tax Refund Intercept.

R527-475-1. State Tax Refund Intercept.

1. Pursuant to Section 59-10-529(1), the Office of Recovery Services/Child Support Services (ORS/CSS) may intercept a state tax refund to recover delinquent child support. For a state tax refund to be intercepted, 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 78-45-9.3.

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/CSS.

3. ORS/CSS shall mail prior written notice to the obligor who owes past-due support and the unobligated spouse that the state tax refund may be intercepted. The notice shall advise the unobligated spouse of his/her right to receive a portion of the tax refund if the unobligated spouse has earnings and files jointly with the obligor. If the unobligated spouse does not want his/her share of the tax refund to be applied to the obligated spouse's child support debt, the unobligated spouse shall make a written request and submit a copy of the tax return and W-2's to ORS/CSS at any time after prior notice, but in no case later than 25 days after the date ORS/CSS intercepts the tax refund. If W-2s are unavailable, ORS/CSS may use amounts of incomes as reported on the joint tax return. The unobligated spouse's portion of the joint tax refund will be prorated according to the percentage of income reported on the W-2 forms or the joint tax return for the tax year. If the unobligated spouse does not make a written request to ORS/CSS to obtain his share of the tax refund within the specified time limit, ORS/CSS shall not be required to pay any portion of the tax refund to the unobligated spouse.

 

KEY: child support

[January 10, 2000]2004

Notice of Continuation March 24, 2000

59-10-529

78-45-9.3