Utah Administrative Code
Topic - Human Services
Title R527 - Recovery Services
Rule R527-450 - Federal Tax Refund Intercept
Section R527-450-5 - Distribution of Collections

(1) Any money collected through the tax refund offset process can be applied only to the arrearage certified.

(2) Collections received through federal tax refund intercept will be applied to satisfy certified IV-A and foster care arrearages before non-IV-A arrearage.

(3) On non-IV-A cases, the federal tax intercept payments will be held for at least 30 days but not more than 180 days before being disbursed to the obligee.

(4) If the Department of the Treasury, Bureau of the Fiscal Service (BFS) reclaims money that has been refunded to a non-IV-A obligee, that obligee will be required to repay to the state the amount reclaimed by BFS.