Utah Administrative Code
Topic - Human Services
Title R527 - Recovery Services
Rule R527-450 - Federal Tax Refund Intercept
Section R527-450-2 - Certification

(1) ORS will refer qualified support debts to the federal Office of Child Support Enforcement for offset by federal tax refund intercept pursuant to 45 CFR 303.72 and 42 U.S.C. 664.

(2) IV-A and non-IV-A child support debts will be submitted for federal tax refund offset for past-due support owed to any child, whether or not the child is a minor at the time of certification or offset.

(3) IV-A a n d non-IV-A debts that meet certification criteria may be certified and the federal tax refund may be intercepted, even if the obligor is paying on arrearages.