§ 111-z. Spousal and child support; crediting of overpayments of tax\nto past-due support.
1.The department shall provide services for the\ncrediting of overpayments of tax to past-due support, pursuant to\nsection one hundred seventy-one-c of the tax law, which is owed to\npersons entitled to enforce an order of support, for persons not\nreceiving public assistance who are eligible to receive services\npursuant to title six-A of this article, but who do not receive such\nservices. For purposes of this section, "order of support" shall mean\nany final order, decree or judgment in a matrimonial action or family\ncourt proceeding, or any foreign support order, decree or judgment which\nis registered pursuant to article five-B of the family court act which\nrequires the payment of alimony,
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§ 111-z. Spousal and child support; crediting of overpayments of tax\nto past-due support. 1. The department shall provide services for the\ncrediting of overpayments of tax to past-due support, pursuant to\nsection one hundred seventy-one-c of the tax law, which is owed to\npersons entitled to enforce an order of support, for persons not\nreceiving public assistance who are eligible to receive services\npursuant to title six-A of this article, but who do not receive such\nservices. For purposes of this section, "order of support" shall mean\nany final order, decree or judgment in a matrimonial action or family\ncourt proceeding, or any foreign support order, decree or judgment which\nis registered pursuant to article five-B of the family court act which\nrequires the payment of alimony, maintenance, support or child 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 owing past-due support against whom a judgment has been\nobtained.\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 (c) The department shall inform applicants for services under this\nsection of the support collection and enforcement services available\nthrough the support collection units pursuant to title six-A of this\narticle.\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 may charge an applicant for services under this\nsection a fee based on cost, but not to exceed the lesser of twenty-five\ndollars or the amount of overpayment of tax received by the department.\nThe department shall recover such fee from such overpayment and pay any\nbalance to the applicant. The fee provided for herein shall not be a\ncharge against the individual, estate or trust owing past-due support.\n 5. 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