Alabama Administrative Code
Title 660 - ALABAMA DEPARTMENT OF HUMAN RESOURCES
Chapter 660-3-6 - STATE AND FEDERAL INTERCEPT PROGRAMS
Section 660-3-6-.03 - State Offset Program
Current through Register Vol. 42, No. 11, August 30, 2024
(1) The State Department of Revenue may freeze any refund of at least $25 that has been certified by the Child Support Enforcement Division as a debt owed. The amount of the claimed debt will be sent to the Department of Human Resources. At the time of the transfer of the refund the Department of Revenue will notify the taxpayer that the transfer has been made. The notice to the taxpayer will give the name of the noncustodial parent, the reason for the debt, the amount of the debt, and notification that the refund (up to the amount of debt) has been transferred to DHR. The notice will provide instructions regarding the taxpayer's right to appeal and persons to contact should an appeal be desired.
(2) If a joint return has been filed and a joint refund is to be made, the notice must give the name of the taxpayer who has no debt claimed against him. The notice will state that such taxpayer is entitled to a refund if it is due regardless of the debt claimed against the spouse. The taxpayer must apply in writing for a hearing within thirty (30) days of the mailing date of the notice.
(3) Refunds received by the Department of Human Resources will be distributed 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.
