New Mexico Administrative Code
Title 8 - SOCIAL SERVICES
Chapter 50 - CHILD SUPPORT ENFORCEMENT PROGRAM
Part 125 - FEES, PAYMENTS, AND DISTRIBUTIONS
Section 8.50.125.12 - DISTRIBUTION OF COLLECTIONS THROUGH FEDERAL INCOME TAX REFUND OFFSET
Current through Register Vol. 35, No. 18, September 24, 2024
Any amount of support collected through federal income tax refund offset may be retained by the state to the extent support arrearages have been assigned to the state up to the amount necessary to reimburse the state for cumulative amounts paid to the family as assistance by the state. The state will pay to the federal government the federal share of the amounts so retained. To the extent the amount collected exceeds the amount required to be retained, the state will pay the excess to the family.
A. Current assistance cases: Support collections through federal income tax refund offsets in current assistance cases are retained by the state up to the cumulative amount of unreimbursed assistance paid to the family. Collections over and above the cumulative amount of unreimbursed assistance are paid to the family. The order in which collections are applied to satisfy assigned and unassigned arrearages in current assistance cases differ by state.
B. Former assistance cases:
C. Never-assistance cases: Support collections through federal income tax refund offsets in non-assistance cases are paid to the family.