DAR File No. 42387

Human Services, Recovery Services

Rule R527-475

State Tax Refund Intercept

Five-Year Notice of Review and Statement of Continuation

DAR File No.: 42387
Filed: 12/15/2017 08:33:26 AM

NOTICE OF REVIEW AND STATEMENT OF CONTINUATION

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. Section 59-10-529 authorizes crediting tax overpayments (refunds) to any judgment or delinquent child support obligation after any income tax that may be due, and requires that ORS give notice to the taxpayer of the past-due amount and notify the taxpayer that the overpayment will be applied to reduce the individual's past-due support amount, and it provides an opportunity for the taxpayer to contest the amount of past-due support. Section 78B-12-212 provides clarification of when an installment of child support is considered past-due, and therefore, subject to expanded enforcement efforts such as those described in Section 59-10-529.

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 needs to be continued because the state laws upon which this rule is based are still in effect. The clarifications and procedures provided in this rule remain necessary for the appropriate implementation on those laws. Determination of delinquency, notice to the taxpayer, and application of the tax intercept process are essential in the collection of child support.

The full text of this rule may be inspected, during regular business hours, at the Office 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:

• Julene Robbins at the above address, by phone at 801-538-4521, by FAX at 801-538-3942, or by Internet E-mail at [email protected]
• Casey Cole at the above address, by phone at 801-741-7523, by FAX at 801-536-8509, or by Internet E-mail at [email protected]
• Kimia Golchin at the above address, by phone at 801-741-7409, by FAX at 801-536-8540, or by Internet E-mail at [email protected]

Effective:

12/15/2017

Authorized by:

Liesa Stockdale, Director