P.R. Laws tit. 8, § 526
The Administrator shall remit to the indebted obligor a notice concerning the intention of referring his/her name to the Federal Internal Revenue Service in order for the latter agency to withhold any federal tax refund to, be used for complying with the child support payments when the payments in arrears of the obligor exceed the limits established by federal legislation. Said notice may be delegated to the federal government.
The Administrator shall establish, through regulations, with the approval of the Secretary, the procedure to require that the federal government withhold tax refunds for the payment of delinquent child support payments, pursuant to applicable federal legislation. The Administrator, with the approval of the Secretary, shall likewise provide through regulations, the amount to be charged as a fee for the service provided for withholding the federal tax refund.
History —Dec. 30, 1986, No. 5, p. 887, art. VII, § 27, Aug. 17, 1994, No. 86, § 34; Dec. 18, 1997, No. 169, § 21; Aug. 1, 2003, No. 78, § 30.