Library: Policy

340:25-5-235. Collection of past support and overpayments from state tax refund offset

Revised 9-15-15

(a) The Oklahoma Department of Human Services through Child Support Services (CSS) requests collection of overpayments and past child support, including interest, and spousal support from state tax refund offset.  The state tax offset program is governed by:

(1) Section 303.102 of Title 45 of the Code of Federal Regulations;

(2) Section 205.2 of Title 68 of the Oklahoma Statutes; and

(3) Sections 11-6 through 11-11 of Chapter 50 of Title 710 of the Oklahoma Administrative Code.

(b) When an offset is made to satisfy non-Temporary Assistance for Needy Families past-due support from a state tax refund, CSS delays issuance of the funds for a period of forty-five calendar days from the notice of deposit.