§ 111-y. Spousal support; crediting of overpayments of tax to past-due\nsupport.
1.The department shall provide services for the crediting of\noverpayments of tax to past-due support, pursuant to section one hundred\nseventy-one-c of the tax law, which is owed to any current or former\nspouse entitled to enforce an order of support, who applies to the\ndepartment for such services, if such spouse is not eligible to receive\nservices pursuant to title six-A of this article. For purposes of this\nsection, "order of support" means any final order, decree or judgment in\na matrimonial action or family court proceeding, or any foreign support\norder, decree or judgment which is registered pursuant to article 5-B of\nthe family court act which requires the payment of alimony, maintenance\nor
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§ 111-y. Spousal support; crediting of overpayments of tax to past-due\nsupport. 1. The department shall provide services for the crediting of\noverpayments of tax to past-due support, pursuant to section one hundred\nseventy-one-c of the tax law, which is owed to any current or former\nspouse entitled to enforce an order of support, who applies to the\ndepartment for such services, if such spouse is not eligible to receive\nservices pursuant to title six-A of this article. For purposes of this\nsection, "order of support" means any final order, decree or judgment in\na matrimonial action or family court proceeding, or any foreign support\norder, decree or judgment which is registered pursuant to article 5-B of\nthe family court act which requires the payment of alimony, maintenance\nor support.\n 2. (a) An applicant for services under this section shall provide the\ndepartment with the following:\n (i) a certified transcript of a money judgment for a sum certain for\narrears accrued under an order of support;\n (ii) a sworn statement that the order of support is no longer subject\nto appellate judicial review and that the sum set forth as uncollected\non the judgment is accurate;\n (iii) the name and address of the applicant; and\n (iv) the name, last known address and social security number of the\nperson or entity owning past-due support against whom a judgment has\nbeen obtained.\n (b) If an application for services is rejected by the department, the\ndepartment shall inform the applicant in writing of the reason for such\nrejection.\n 3. An applicant for services under this section shall receive a pro\nrata share of the overpayment of tax, based on the amount of past-due\nsupport owed to such applicant as certified to the tax commission by the\ndepartment pursuant to section one hundred seventy-one-c of the tax law,\nin cases where the individual, estate or trust owing past-due support to\nsuch applicant owes past-due support to other persons or entities so\ncertified to the tax commission by the department.\n 4. The department shall promulgate such regulations as are necessary\nto carry out the provisions of this section, including regulations as to\nthe date by which an applicant for services under this section shall\nprovide the department with the information and documentation required\nin subdivision two of this section.\n