No. 43727 (5-year Review): Rule R527-450. Federal Tax Refund Intercept

DAR File No.: 43727
Filed: 05/20/2019 11:29:12 AM

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. 42 USC 664 authorizes the Secretary of Treasury to determine whether any past-due child support amounts are payable to an individual upon receiving a notice from the state agency administering a plan for collecting child support. 45 CFR 303.72 outlines federal requirements for requesting collection of past-due support by federal tax refund intercept, and how collections received by ORS shall be distributed. As authorized under these laws, this rule provides the certification criteria for federal tax intercept, the notice requirements, the conditions under which an earned income credit may be refunded, the requirement for distribution of funds collected through this process, and when ORS is required to delete or modify a previously certified debt.

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 this rule.

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

This rule provides the information necessary for certifying a child support debt for federal tax refund intercept, for making necessary refunds and adjustments, and for distributing collected amounts. The federal statutory provisions upon which this rule is based are still in effect. Therefore, this rule should be continued.

The full text of this rule may be inspected, during regular business hours, at the Office 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 801-741-7523, by FAX at 801-536-8509, or by Internet E-mail at [e-mail]
• Scott Weight at the above address, by phone at 801-741-7435, by FAX at 801-536-8509, or by Internet E-mail at [e-mail]
• Jonah Shaw at the above address, by phone at 801-538-4219, by FAX at 801-538-3942, or by Internet E-mail at [e-mail]

Effective:

05/20/2019

Authorized by:

Liesa Stockdale, Director

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