Library: Policy

340:25-5-244. Review procedures for state tax refund offset program

Revised 9-15-23

(a) Oklahoma Human Services Child Support Services (CSS) follows the provisions of this Section when reviewing state tax offsets.

(b) CSS may release or refund the offset in whole or in part to the custodial person, noncustodial parent or debtor if CSS finds there has been a mistake of fact or identity.

(c) A non-obligated spouse may request a refund of the offset within the time specified in the notice of offset.  The non-obligated spouse requesting a refund must submit copies of federal and state tax forms and all attachments to CSS.  If the non-obligated spouse reports income on the tax return, CSS may release or refund the offset in whole or in part to the non-obligated spouse, prorated based on the income of the noncustodial parent and the non-obligated spouse.

(d) CSS sends a notice to the affected taxpayer whenever a state tax refund is offset for past due support or an overpayment.  Upon receipt of a written request for hearing within 30-calendar days from the date of mailing of the notice of tax offset, CSS schedules the matter for an administrative hearing before the Office of Administrative Hearings: Child Support (OAH).  OAH conducts a hearing and enters an order determining the contested issues.

(e) The administrative order may be appealed to the district court within 30-calendar days by any aggrieved party.