Okla. Admin. Code § 340:25-5-215

Current through Vol. 42, No. 7, December 16, 2024

Section 340:25-5-215 - Collection of past-due support from federal tax offset

(a) Oklahoma Child Support Services (OCSS), requests collection of child support debts from federal income tax refunds. This program is governed by:

(1) Section 664 of Title 42 of the United States Code; and

(2) Section 285.3 of Title 31, and Sections 302.60 and 303.72 of Title 45 of the Code of Federal Regulations.

(b) A custodial person receiving a payment under this program must return the payment if the Internal Revenue Service (IRS) makes an adjustment within six years following the end of the tax year for which the refund was paid. Any adjusted amount not returned by the custodial person is an overpayment and subject to recovery under Part 37 of this Subchapter.

(c) If an offset is made to satisfy non-TANF past-due support from a refund based on a joint return, OCSS delays issuance of the funds for a period of time not to exceed six months from the notice of deposit.

(d) Collections received by a IV-D agency as a result of a federal income tax refund intercept must be distributed as past-due support per Section 657 of Title 42 of the United States Code.

Okla. Admin. Code § 340:25-5-215

Added at 9 Ok Reg 3275, eff 6-26-92 (emergency); Added at 10 Ok Reg 1813, eff 5-13-93; Amended at 17 Ok Reg 2426, eff 7-1-00; Amended at 18 Ok Reg 1226, eff 7-1-01; Amended at 23 Ok Reg 1842, eff 7-1-06; Amended at 25 Ok Reg 1307, eff 7-1-08; Amended at 28 Ok Reg 812, eff 7-1-11