N.Y. Comp. Codes R. & Regs. tit. 18 § 345.7

Current through Register Vol. 46, No. 25, June 18, 2024

Section 345.7 - Distribution of tax refund offsets

(a) Fee. An applicant who applies for services, pursuant to this Part, shall be charged a fee based on cost, which may vary from year to year, not to exceed the lesser of $25 or the amount of overpayment of tax received by the department. The fee shall be recovered from such overpayment and the balance, if any, shall be paid to the applicant, in accordance with subdivision (b) of this section.

(b) All offsets of tax refunds received by the department as a result of certifications made under this Part to the New York State Department of Taxation and Finance shall be distributed as follows:

(1) Single certifications. If a respondent was certified based upon a request by a single applicant for the tax refund offset process, the entire amount offset minus the fee shall be disbursed to the applicant.

(2) Multiple certifications. If a respondent was certified based upon requests of two or more applicants for the tax refund offset process, under this Part or in combination with section 346.9 of this Title, each applicant will receive a pro rata share of the total amount received by the department. The pro rata share for each applicant shall be equal to the amount of past-due support owed to that applicant as a percentage of the total past-due liability certified for the particular respondent, minus the fee.

(c) All disbursements under this section shall be accompanied by a transmittal letter stating whether it represents the total amount of the respondent's tax refund which was offset, or whether it is a pro rata share of such amount. In addition, any fee deducted from the offset prior to disbursement shall be identified. In cases involving pro rata shares of the total amount offset, individual recipients are not entitled to be provided with the identity of any other recipient of a pro rata share.

N.Y. Comp. Codes R. & Regs. Tit. 18 § 345.7