Rhode Island § 40-6-21 § 40-6-21. Child support — Income tax refund offset.

Rhode Island Statutes

§ 40-6-21 — § 40-6-21. Child support — Income tax refund offset.

Rhode Island § 40-6-21

Title 40Human services

Ch. 40-6Public Assistance Act

This text of Rhode Island § 40-6-21 (§ 40-6-21. Child support — Income tax refund offset.) is published on Counsel Stack Legal Research, covering Rhode Island primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

R.I. Gen. Laws § 40-6-21 (2026).

Text

§ 40-6-21. Child support — Income tax refund offset.
The department is authorized and directed to promulgate rules and regulations to implement
            the federal and state programs for offset and collection of past-due child and spousal
            support from income tax refunds, as authorized by Sections 6305(b) and 6402(c) of the Internal Revenue Code, 26 U.S.C. §§ 6305(b) and 6402(c), and implementing regulations, and as authorized by chapter 30.1 of title 44. The rules and regulations shall provide the child support obligor with an opportunity
            for an administrative hearing to contest the offset.
         

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§ 40-6-21. Child support — Income tax refund offset.

The department is authorized and directed to promulgate rules and regulations to implement the federal and state programs for offset and collection of past-due child and spousal support from income tax refunds, as authorized by Sections 6305(b) and 6402(c) of the Internal Revenue Code, 26 U.S.C. §§ 6305(b) and 6402(c), and implementing regulations, and as authorized by chapter 30.1 of title 44. The rules and regulations shall provide the child support obligor with an opportunity for an administrative hearing to contest the offset.