5703-7-13 State income tax refund offsets to collect overdue child support from obligors and overpaid child support from recipients; portion of joint refund not belonging to obligor or recipient.

 

 

 

TO BE RESCINDED

 

5703-7-13                    State income tax offset; payment to child support intercept special account.

 

 

 

(A)   Based upon information about child support obligations provided by the department of human services, the tax commissioner shall identify those taxpayers who qualify for a refund of income taxes under Chapter 5747. of the Revised Code and who are obligors of child support payments with outstanding obligations. The commissioner shall pay the tax refund owed to such obligors into the child support intercept special account. The commissioner shall make such payment immediately, except as provided in paragraph (B) or (C) of this rule.

 

(B)   In the event of an income tax refund jointly payable to an obligor and an obligor's spouse, the tax commissioner shall refund any amount owed the obligor's spouse as provided in paragraph (B) of rule 5703-7-14 of the Administrative Code and deposit the remaining amount into the child support intercept special account no sooner than sixty days after mailing of the notice described in paragraph (B) of rule 5703-7-14 of the Administrative Code.

 

(C)    In the event that an obligor's spouse timely files a complaint in accordance with paragraph (B) of rule 5703-7-14 of the Administrative Code, the tax commissioner shall not deposit into the child support intercept special account any amount challenged in the complaint until sixty days after the obligor's spouse has exhausted all administrative and judicial remedies provided by law.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

5703-7-13                                                  TO BE RESCINDED                                        2

Effective:                                11/11/2004

R.C. 119.032 review dates:    Exempt

CERTIFIED ELECTRONICALLY

Certification

11/01/2004

Date

Promulgated Under:   5703.14

Statutory Authority:   5703.05

Rule Amplifies:           5747.121

Prior Effective Dates: 1/10/87