No. 37506 (5-year Review): Rule R527-475. State Tax Refund Intercept

DAR File No.: 37506
Filed: 04/08/2013 02:04:05 PM

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 62A-11-107 gives the Office of Recovery Services (ORS) the authority to adopt, amend, and enforce rules necessary to carry out its responsibilities under state law. 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 ORS make a determination of delinquency, give notice to the taxpayer of the past-due amount and that overpayment will be applied to reduce the individual's past-due support amount, and provide an opportunity for him/her to contest the amount of past-due support. This rule states that before ORS can intercept a state tax refund, there must be a valid order for the child support delinquency with a balance owing. Section 78B-12-112 provides clarification that an installment of child support is considered a judgment on and after the date it is due. The statute also details that child support is not considered past-due until the first day of the following month. The rule also provides detail about how an intercepted tax refund shall be applied to three categories of support debt and how an obligated spouse who has filed jointly with the obligor may receive his/her portion of the 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:

There have been no comments received since the last five-year review of the rule.

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.

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:

• Casey Cole at the above address, by phone at 801-536-0360, by FAX at 801-536-8509, or by Internet E-mail at [e-mail]

Authorized by:

Liesa Corbridge, Director

Effective:

04/08/2013

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