Connecticut § 52-362h Defense re withholding support arrearage from federal and state income tax refunds.

Connecticut Statutes

§ 52-362h — Defense re withholding support arrearage from federal and state income tax refunds.

Connecticut § 52-362h

Title 52Civil Actions

Ch. 906Postjudgment Procedures

This text of Connecticut § 52-362h (Defense re withholding support arrearage from federal and state income tax refunds.) is published on Counsel Stack Legal Research, covering Connecticut primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Conn. Gen. Stat. § 52-362h (2026).

Text

For the purpose only of submission to the Internal Revenue Service for the withholding from federal income tax refunds or submission to the Commissioner of Administrative Services for the withholding from state income tax refunds, beginning with the tax year 1992, past-due support for a minor child shall not be considered owing to the state if the person against whom such withholding is sought at the time of the withholding (1) is the legal guardian of the minor child and resides with the child or (2) is not the legal guardian of the minor child but has resided with the child either for six months immediately preceding the withholding or for at least six months of the tax year in question. Any notice given to an obligor shall inform him of the circumstances in which a submission for such w

Free access — add to your briefcase to read the full text and ask questions with AI

For the purpose only of submission to the Internal Revenue Service for the withholding from federal income tax refunds or submission to the Commissioner of Administrative Services for the withholding from state income tax refunds, beginning with the tax year 1992, past-due support for a minor child shall not be considered owing to the state if the person against whom such withholding is sought at the time of the withholding (1) is the legal guardian of the minor child and resides with the child or (2) is not the legal guardian of the minor child but has resided with the child either for six months immediately preceding the withholding or for at least six months of the tax year in question. Any notice given to an obligor shall inform him of the circumstances in which a submission for such withholding from a federal or state tax refund shall not be made and shall permit the obligor to obtain a hearing at which he may attempt to demonstrate the existence of such circumstances.

Legislative History

(P.A. 91-391, S. 13; P.A. 92-253, S. 6.) History: P.A. 92-253 added phrase “or submission to the commissioner of administrative services for the withholding from state income tax refunds”.