Alabama Administrative Code
Title 660 - ALABAMA DEPARTMENT OF HUMAN RESOURCES
Chapter 660-3-6 - STATE AND FEDERAL INTERCEPT PROGRAMS
Section 660-3-6-.02 - Federal Offset Program

Universal Citation: AL Admin Code R 660-3-6-.02
Current through Register Vol. 42, No. 11, August 30, 2024

IRS will freeze a potential refund which may become available for the tax processing year. The money will be transferred to the State in accordance with federal regulations for distribution by the State pursuant to federal and state law, regulations and/or rules.

Author: Clifford Smith

Statutory Authority:P.L. 93-647; P.L. 98-378; 42 U.S.C. § 651 et seq.; §9 of P.L. 96-611; 42 U.S.C. § 663; §5011 of P.L. 101-508; 42 U.S.C. § 664; 45 C.F.R. 205-235 ; 45 C.F.R. 301-307 ; Alabama State Plan - Child Support Enforcement Program; Code of Ala. 1975, §§ 30-3D-101 through 902, 38-2-6, 38-10-1 through 12, 40-18-100 through 109.

Disclaimer: These regulations may not be the most recent version. Alabama may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.