Utah Administrative Code
Topic - Human Services
Title R527 - Recovery Services
Rule R527-475 - State Tax Refund Intercept
Section R527-475-2 - State Tax Refund Intercept
Universal Citation: UT Admin Code R 527-475-2
Current through Bulletin 2024-18, September 15, 2024
(1) For ORS to intercept a state tax refund, there must be an administrative or judicial judgment with a balance owing. An installment of child support is considered a judgment for purposes of Section 59-10-529 on and after the date it becomes due as provided in Section 78B-12-112.
(2) State tax refunds intercepted will first be applied to current support, second to non-IV-A arrearages, and third to satisfy obligations owed to the state and collected by ORS.
(3) ORS shall mail prior written notice to the obligor and potential unobligated spouse at the obligor's last known address that:
(a) the state tax refund may be
intercepted; and
(b) the
unobligated spouse may be entitled to receive a portion of the tax refund if
they had earnings and filed jointly with the obligor.
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