Okla. Admin. Code § 340:25-5-235

Current through Vol. 42, No. 4, November 1, 2024

Section 340:25-5-235 - State tax refund offset

(a)State tax refund collection legal basis. Oklahoma Human Services Child Support Services (CSS) requests collection of overpayments and past child support, including interest, and spousal support from state tax refund offset. The state tax offset program is governed by:

(1) Section 303.102 of Title 45 of the Code of Federal Regulations;

(2) Section 205.2 of Title 68 of the Oklahoma Statutes; and

(3) Sections 11-6 through 11-11 of Chapter 50 of Title 710 of the Oklahoma Administrative Code.

(b)Issuance delays. When an offset is made to satisfy non-Temporary Assistance for Needy Families past-due support from a state tax refund, CSS delays issuance of the funds for a period of forty-five calendar days from the notice of deposit.

(c)Review procedures. CSS follows the provisions of this Section when reviewing state tax offsets.

(1) CSS may release or refund the offset in whole or in part to the custodial person, noncustodial parent (NCP), or debtor if CSS finds there has been a mistake of fact or identity.

(2) A non-obligated spouse may request a refund of the offset within the time specified in the notice of offset. The non-obligated spouse requesting a refund must submit copies of federal and state tax forms and all attachments to CSS. If the non-obligated spouse reports income on the tax return, CSS may release or refund the offset in whole or in part to the non-obligated spouse, prorated based on the income of the NCP and the nonobligated spouse.

(3) CSS sends a notice to the affected taxpayer whenever a state tax refund is offset for past due support or an overpayment. When CSS receives a written request for a hearing within 30-calendar days from the date of mailing of the notice of tax offset, CSS schedules the matter for an administrative hearing before the Office of Administrative Hearings: Child Support (OAH). OAH conducts a hearing and enters an order determining the contested issues.

(4) The administrative order may be appealed to the district court within 30-calendar days by any aggrieved party.

Okla. Admin. Code § 340:25-5-235

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 19 Ok Reg 1746, eff 7-1-02; Amended at 23 Ok Reg 1842, eff 7-1-06; Amended at 24 Ok Reg 1301, eff 7-1-07; Amended at 25 Ok Reg 1307, eff 7-1-08; Amended at 28 Ok Reg 812, eff 7-1-11

Amended by Oklahoma Register, Volume 32, Issue 24, September 1, 2015, eff. 9/15/2015

Amended by Oklahoma Register, Volume 41, Issue 23, August 15, 2024, eff. 9/16/2024