DAR File No. 27641

Human Services, Recovery Services

R527-475

State Tax Refund Intercept

FIVE-YEAR NOTICE OF REVIEW AND STATEMENT OF CONTINUATION

DAR File No.: 27641
Filed: 01/06/2005, 09:15
Received by: NL

NOTICE OF REVIEW AND STATEMENT OF CONTINUATION

Concise explanation of the particular statutory provisions under which the rule is enacted and how these provisions authorize or require the rule:

Section 59-10-529 authorizes crediting tax overpayments (refunds) to any judgment or delinquent child support obligation after any income tax that may be due. It requires that the Office of Recovery Services (ORS) make a determination of delinquency, give notice to the taxpayer of the past-due amount, and that the overpayment will be applied to reduce the support arrears, and provide an opportunity for the taxpayer to contest the amount of past-due support. This rule states that before ORS may intercept a state tax refund, there must be an administrative or judicial judgment for the child support delinquency with a balance owing. It also gives clarification that under Section 78-45-9.3, an installment of child support is considered a judgment on and after the date it is due. The rule also gives detail about how an intercepted tax refund shall be applied to three categories of support debt and how an obligated spouse who has filed jointly with the obligor may receive his/her portion of the tax refund.

Summary of written comments received during and since the last five-year review of the rule from interested persons supporting or opposing the rule:

No written comments have been received.

Reasoned justification for continuation of the rule, including reasons why the agency disagrees with comments in opposition to the rule, if any:

The state laws upon which this rule is based are still in effect. The clarifications and procedures provided in the rule continue to be necessary for the appropriate implementation of those laws. Determination of delinquency, notice to the taxpayer and application of the tax intercept are essential in the collection of child support. Therefore, this rule should be continued.

The full text of this rule may be inspected, during regular business hours, at the Division of Administrative Rules, or at:

Direct questions regarding this rule to:

Kristen Lowe at the above address, by phone at 801-536-0347, by FAX at 801-536-8833, or by Internet E-mail at klowe@utah.gov

Authorized by:

Emma Chacon, Director

ADDITIONAL INFORMATION

PLEASE NOTE:

• Please see the DISCLAIMER regarding information available from state web pages.

For questions regarding the content or application of this rule, please contact Kristen Lowe at the above address, by phone at 801-536-0347, by FAX at 801-536-8833, or by Internet E-mail at klowe@utah.gov

For questions about the rulemaking process, please contact the Division of Administrative Rules (801-538-3764). Please Note: The Division of Administrative Rules is NOT able to answer questions about the content or application of these administrative rules.