§ 26.5-4-119 — State income tax refund offset - rules

Colorado § 26.5-4-119

• Jurisdiction: Colorado
• Title 26.5: Early
• Art.: Child Care and Education

Text

(1) (a) At any time
prescribed by the department of revenue, but not less frequently than annually, the
department shall certify to the department of revenue information regarding
persons who are obligated to the state for overpayment of child care assistance.
The information must include certification of the amount of overpayment, which has
been determined by final agency action or has been ordered by a court as
restitution or has been reduced to judgment.

(b) The information must also include the name and the social security
number or tax identification number of the person obligated to the state for the
overpayment, the amount of the obligation, and any other identifying information
the department of revenue may require.

(2) As a condition of certifying an overpayment to the department of revenue
as provided in subsection (1) of this section, the department shall ensure that the
obligated person has been afforded the opportunity for a conference at the county
department level and the opportunity for an appeal to the department pursuant to
section 26.5-4-108. In addition, the department, prior to final certification of the
information specified in subsection (1) of this section to the department of revenue,
shall notify the obligated person, in writing, at the person's last-known address,
that the state intends to refer the person's name to the department of revenue in an
attempt to offset the obligation against the person's state income tax refund. The
notification must inform the obligated person of the opportunity for a conference
with the county department and of the opportunity for an appeal to the department
pursuant to section 26.5-4-108. In addition, the notice must specify issues that the
obligated person may raise at an evidentiary conference or on appeal, as provided
by this subsection (2), in objecting to the offset and must specify that the obligated
person may not object to the fact that an overpayment occurred. If the obligated
person desires an evidentiary conference or appeal as provided in this subsection
(2), the person must request the conference or appeal within thirty days after the
date on which the notice was mailed.

(3) Upon receiving notice from the department of revenue of amounts
deposited with the state treasurer pursuant to section 39-21-108, the department
shall disburse the amounts to the appropriate county to process for distribution to
the state or local agency to whom the person is obligated.

(4) The executive director shall promulgate rules establishing procedures to
implement this section.

(5) The department shall provide the home addresses and social security
numbers or tax identification numbers of persons subject to the income tax refund
offset, provided to the department by the department of revenue, to the
appropriate county department.

Legislative History

Source: L. 2022: Entire article added, (HB 22-1295), ch. 123, p. 684, � 3, effective July 1. L. 2023: (2) and (3) amended, (HB 23-1301), ch. 303, p. 1835, � 60, effective August 7.