No. 31162 (Amendment): R527-475. State Tax Refund Intercept

DAR File No.: 31162
Filed: 04/21/2008, 08:31
Received by: NL

RULE ANALYSIS

Purpose of the rule or reason for the change:

The purpose of this amendment is to add the office authority for creating this rule and its purpose. Also to renumber Section 78-45-9.3 to Section 78B-12-112.

Summary of the rule or change:

The first section for this rule has been moved to Section R527-475-2 and the authority and purpose have been added to the first section. The word "taxes" has been added as a new keyword. The reference to Section 78-45-9.3 has been amended to Section 78B-12-112 due to the re-codification of Title 78 (H.B. 78 (2008)). (DAR NOTE: H.B. 78 (2008) is found at Chapter 3, Laws of Utah 2008, and was effective 02/07/2008.)

State statutory or constitutional authorization for this rule:

Sections 59-10-529 and 78B-12-112

Anticipated cost or savings to:

the state budget:

The proposed changes to the rule are only to add the authority and purpose for this rule and do not affect the current procedures. Therefore, no additional financial impact on any state programs is anticipated.

local governments:

There are no anticipated costs to the local government because administrative rules of the Office of Recovery Services/Child Support Services (ORS/CSS) do not apply to local government.

small businesses and persons other than businesses:

The proposed changes to the rule are only to add the authority and purpose for this rule and do not affect the current procedures; therefore, no additional financial impact is anticipated on small businesses.

Compliance costs for affected persons:

No person or entity affected by this rule should incur any additional costs as a result of the proposed changes because the procedures remain the same.

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

Passage of this proposed rule amendment will have no fiscal impact on local businesses. Lisa-Michelle Church, Executive Director

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]

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:

06/16/2008

This rule may become effective on:

06/23/2008

Authorized by:

Mark Brasher, Director

RULE TEXT

R527. Human Services, Recovery Services.

R527-475. State Tax Refund Intercept.

R527-475-1. Purpose and Authority.

1. The Office of Recovery Services is authorized to create rules necessary for the provision of social services by Section 62A-1-107.

2. This rule establishes procedures for the Office of Recovery Services/Child Support Services (ORS/CSS) to intercept a state tax refund to recover delinquent child support pursuant to Section 59-10-529(1).

 

R527-475-2. 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]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/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, taxes

Date of Enactment or Last Substantive Amendment: [July 21, 2004]2008

Notice of Continuation: January 6, 2005

Authorizing, Implemented or Interpreted Law: 59-10-529; 78B-12-112[78-45-9.3]