Louisiana Administrative Code
Title 67 - SOCIAL SERVICES
Part III - Economic Stability
Subpart 4 - Child Support Enforcement
Chapter 25 - Support Enforcement
Subchapter I - Tax Refund Offset
Section III-2529 - State Tax Refunds
Current through Register Vol. 50, No. 9, September 20, 2024
A. SES will request withholding of any state income tax refunds due to individuals who have child support arrearages in excess of $50. Support payments received through state tax intercept will be distributed in accordance with federal regulations.
B. SES will charge a $4 fee to non-FITAP custodial parents for each successful state tax refund offset of $5 or more. This fee will reimburse SES for intercept fees paid to the Department of Revenue and Taxation. The fee charged for the state tax offset will be deducted from the child support checks issued by SES. The noncustodial parent will be given credit for the amount of the check before the fee deduction.
AUTHORITY NOTE: Promulgated in accordance with R.S. 47:299.1 et seq., 45 CFR 303.102, P.L. 104-193 and P.L. 105-33.
