§ 31-16-12.5-7 — Distribution of refund

Indiana § 31-16-12.5-7

• Jurisdiction: Indiana
• Art. 16: FAMILY LAW: SUPPORT OF CHILDREN AND
• Ch. 12.5: Seizure of State Income Tax Refunds for Delinquent

Text

(a) The department of state revenue shall
submit the refund amount set forth in the final order to the clerk of the
circuit court for distribution.
(b) If the custodial parent:
(1) has received or is receiving assistance under the Title IV-A
program; or
(2) has assigned child support payments under IC 12-14-7-1;
during the period of time for which child support is owed by the
obligor, the court shall determine whether a portion of the refund must
be distributed to the state under subsection (c).
(c) If the court determines that an amount is owed to the state under
subsection (b), the court shall order the clerk of the circuit court to
distribute the refund:
(1) to the state in an amount determined by the court; and
(2) to the custodial parent in any amount remaining after
distribution under subdivision (1).

Legislative History

As added by P.L.27-2004, SEC.4.