§ 26-13-111 — State income tax refund offset

(1) (a) At any time prescribed by
the department of revenue, but not less frequently than annually, the state
department shall certify to the department of revenue information regarding
persons who owe a child support debt to the state pursuant to section 14-14-104,
C.R.S., or who owe child support arrearages as requested as a part of an
enforcement action pursuant to article 5 of title 14, C.R.S., or who owe child support
arrearages which are the subject of enforcement services provided pursuant to
section 26-13-106.

(b) Such information shall include the name and the social security number
of the person owing the child support debt or arrearages, the amount of same, and
any other identifying information required by the department of revenue.

(2) Prior to final certification of the information specified in subsection (1) of
this section to the department of revenue, the state department shall notify the
obligated parent, in writing, that the state intends to refer the parent's name to the
department of revenue in an attempt to offset the parent's child support debt or
arrearages against the parent's state income tax refund. Such notification shall
include information on the parent's right to object to the offset.

(3) Upon notification by the department of revenue of amounts deposited
with the state treasurer pursuant to section 39-21-108 (3), C.R.S., and after
deduction of the fees authorized in subsection (4) of this section to be collected
from applicants receiving support enforcement services pursuant to section 26-13-106 (2), the state department shall disburse such amounts to the appropriate
county department for processing or for distribution to the individual receiving
support enforcement services pursuant to section 26-13-106, as appropriate.

(4) The state department shall promulgate rules and regulations, pursuant to
article 4 of title 24, C.R.S., establishing procedures to implement this section and
may promulgate rules and regulations establishing reasonable fees to be collected
from an applicant who is receiving support enforcement services provided pursuant
to section 26-13-106 (2). Such fees shall not exceed the amount necessary to cover
the cost of collecting overdue child support using the state tax refund offset
procedure.

(5) The home addresses and social security numbers of persons subject to
the income tax refund offset, provided to the state department by the department
of revenue, shall be sent to the respective delegate child support enforcement unit
as defined in section 14-14-102, C.R.S.

Legislative History

Source: L. 85: Entire section added, p. 597, � 21, effective July 1. L. 86: (1)(a) amended, p. 729, � 16, effective July 1. L. 89: (1)(a), (3), and (4) amended, p. 798, � 32, effective July 1. L. 93: (1)(a) amended, p. 1606, � 11, effective January 1, 1995.