DAR File No. 38729

This notice was published in the September 1, 2014, issue (Vol. 2014, No. 17) of the Utah State Bulletin.

Human Services, Recovery Services

Rule R527-450

Federal Tax refund Intercept

Five-Year Notice of Review and Statement of Continuation

DAR File No.: 38729
Filed: 08/04/2014 09:09:42 AM


Concise explanation of the particular statutory provisions under which the rule is enacted and how these provisions authorize or require the rule:

Section 62A-11-107 gives the Office of Recovery Services (ORS) the authority to adopt, amend, and enforce rules necessary to carry out its responsibilities under state law. 42 USC 664 authorizes the Secretary of Treasury to determine whether any past-due child support amounts are payable to an individual upon receiving a notice from the state agency administering a plan for collecting child support. 45 CFR 303.72 outlines federal requirements for requesting collection of past-due support by federal tax refund intercept and how collections received by ORS shall be distributed. As authorized under these laws, this rule provides the certification criteria for federal tax intercept, the notice requirements, the conditions under which an earned income credit may be refunded, the requirement for distribution of funds collected through this process, and when ORS is required to delete or modify a previously certified debt.

Summary of written comments received during and since the last five-year review of the rule from interested persons supporting or opposing the rule:

There have been no comments received since the last five-year review of the rule.

Reasoned justification for continuation of the rule, including reasons why the agency disagrees with comments in opposition to the rule, if any:

This rule provides the information necessary for certifying a support debt for federal tax refund intercept, for making necessary refunds and adjustments, and for distributing collected amounts. The laws upon which this rule is based are still in effect. Therefore, this rule must continue.

The full text of this rule may be inspected, during regular business hours, at the Division of Administrative Rules, or at:

Human Services
Recovery Services
515 E 100 S
SALT LAKE CITY, UT 84102-4211

Direct questions regarding this rule to:

  • Casey Cole at the above address, by phone at 801-536-0360, by FAX at 801-536-8509, or by Internet E-mail at cacole@utah.gov



Authorized by:

Liesa Stockdale, Director

Additional Information

More information about a Five-Year Notice of Review and Statement of Continuation is available online.

The Portable Document Format (PDF) version of the Bulletin is the official version. The PDF version of this issue is available at https://rules.utah.gov/publicat/bull-pdf/2014/b20140901.pdf. The HTML edition of the Bulletin is a convenience copy. Any discrepancy between the PDF version and HTML version is resolved in favor of the PDF version.

For questions regarding the content or application of this rule, please contact Casey Cole at the above address, by phone at 801-536-0360, by FAX at 801-536-8509, or by Internet E-mail at cacole@utah.gov.  For questions about the rulemaking process, please contact the Division of Administrative Rules.