Ala. Admin. Code r. 660-3-6-.02

Current through Register Vol. 43, No. 02, November 27, 2024

Section 660-3-6-.02 - Federal Offset Program

IRS will freeze a potential refund which may become available for the tax processing year. The money will be transferred to the State in accordance with federal regulations for distribution by the State pursuant to federal and state law, regulations and/or rules.

Ala. Admin. Code r. 660-3-6-.02

Effective June 28, 1983. Emergency amendment effective August 8, 1985. Permanent amendment effective November 8, 1985. Succedent amendment effective August 30, 1991. Succedent permanent amendment effective December 10, 1991. Succedent emergency amendment effective July 20, 1999.

Amended by Alabama Administrative Monthly Volume XXXIX, Issue No. 01, October 30, 2020, eff. 12/14/2020.

Author: Clifford Smith

Statutory Authority:P.L. 93-647; P.L. 98-378; 42 U.S.C. § 651 et seq.; §9 of P.L. 96-611; 42 U.S.C. § 663; §5011 of P.L. 101-508; 42 U.S.C. § 664; 45 C.F.R. 205-235 ; 45 C.F.R. 301-307 ; Alabama State Plan - Child Support Enforcement Program; Code of Ala. 1975, §§ 30-3D-101 through 902, 38-2-6, 38-10-1 through 12, 40-18-100 through 109.