Utah Administrative Code
Topic - Human Services
Title R527 - Recovery Services
Rule R527-475 - State Tax Refund Intercept
Section R527-475-3 - State Tax Refund Intercept - Unobligated Spouse

Universal Citation: UT Admin Code R 527-475-3

Current through Bulletin 2024-18, September 15, 2024

(1) If the unobligated spouse does not want their share of the tax refund to be applied to the obligated spouse's child support debt, the unobligated spouse shall make a written request to ORS. The written request shall:

(a) include a copy of the tax return and, if available, W-2s; and

(b) be submitted at any time after prior notice, but no later than 25 days after the date ORS intercepts the tax refund.

(2) If W-2s are unavailable, ORS may use amounts of incomes as reported on the joint tax return. ORS will prorate the unobligated spouse's portion of the joint tax refund according to the percentage of income reported on the W-2 forms or the joint tax return.

(3) If the unobligated spouse does not make a written request to ORS to obtain their share of the tax refund within the specified time limit, ORS shall not be required to pay any portion of the tax refund to the unobligated spouse.

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