Rhode Island Statutes

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

Rhode Island·Title 40 Human services·Ch. 40-6 Public Assistance Act

§ 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.

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

Rhode Island § 40-6-21 (§ 40-6-21. Child support — Income tax refund offset.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Related

§ 6305
26 U.S.C. § 6305
§ 6402
26 U.S.C. § 6402

Legislative History

P.L. 1987, ch. 118, art. 13, § 2.

Nearby Sections

15
View on official source ↗