Pennsylvania § 4307 State income tax intercept

Pennsylvania Statutes

§ 4307 — State income tax intercept

Pennsylvania § 4307

JurisdictionPennsylvania

Title 23DOMESTIC RELATIONS

PartPART V

Ch. 43SUPPORT MATTERS GENERALLY

Subch.GENERAL PROVISIONS

This text of Pennsylvania § 4307 (State income tax intercept) is published on Counsel Stack Legal Research, covering Pennsylvania primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

23 Pa. Cons. Stat. § 4307 (2026).

Text

The department shall have the authority to implement a State income tax refund intercept program pursuant to section 466(a)(3) of the Social Security Act (Public Law 74-271, 42 U.S.C. § 666(a)(3)) when, in the judgment of the department, it is cost effective to do so.

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

Legislative History

(Dec. 16, 1997, P.L.549, No.58, eff. Jan. 1, 1998) 1997 Amendment.Act 58 of 1997 was suspended by Pennsylvania Rule of Civil Procedure No. 1910.50(3), as amended May 31, 2000, insofar as it is inconsistent with Rule No. 1910.20 relating to the availability of remedies for collection of past due and overdue support.