La. Admin. Code tit. 67 § III-2529

Current through Register Vol. 50, No. 11, November 20, 2024

Section III-2529 - State Tax Refunds

A. SES will request withholding of any state income tax refunds due to individuals who have child support arrearages in excess of $50. Support payments received through state tax intercept will be distributed in accordance with federal regulations.

B. SES will charge a $4 fee to non-FITAP custodial parents for each successful state tax refund offset of $5 or more. This fee will reimburse SES for intercept fees paid to the Department of Revenue and Taxation. The fee charged for the state tax offset will be deducted from the child support checks issued by SES. The noncustodial parent will be given credit for the amount of the check before the fee deduction.

La. Admin. Code tit. 67, § III-2529

Promulgated by the Department of Health and Human Resources, Office of Family Security, LR 10:916 (November 1984), amended by the Department of Social Services, Office of Family Support, LR 17:388 (April 1991), LR 27:81 (January 2001), LR 28:350 (February 2002).

AUTHORITY NOTE: Promulgated in accordance with R.S. 47:299.1 et seq., 45 CFR 303.102, P.L. 104-193 and P.L. 105-33.