New Hampshire Code of Administrative Rules
He - Department of Health and Human Services
Subtitle He-W - Former Division of Human Services
Chapter He-W 400 - SUPPORT OF DEPENDENT CHILDREN
Part He-W 403 - DISTRIBUTION AND DISBURSEMENT OF SUPPORT PAYMENTS
Section He-W 403.06 - Recovery of Payments Resulting from an Adjusted Federal Tax Return

(1) In cases where a portion of a payor's intercepted federal tax refund remained after applying the intercepted amount to all certified arrearages, and the remaining balance of the refund was sent to the payor upon request, DCSS shall provide the payor with Form DCSS 154, "Notice of Adjusted Tax Return and Demand for Repayment," (November 2014);

(2) In order to receive credit for repayment of the debt amount, the payor shall return the payment with the "Adjusted Tax Refund Intercept Repayment Coupon" provided on Form DCSS 154;

(3) Payments that are submitted without an adjusted tax refund intercept repayment coupon shall be processed as a regular child support payment, and shall not be credited as a repayment of the debt amount;

(4) If full recovery payment is not received by DCSS within 14 days of the date on Form DCSS 154 "Notice of Adjusted Tax Return and Demand for Repayment," DCSS shall file with the appropriate court to establish a legal order against the payor for the debt; and

(5) In cases where the intercepted tax refund was disbursed to a payee, the recoupment process described in He-W 403.03 shall be used to recover the debt amount.