(1) The Department shall promptly send offset refunds due clients except that in the event an offset is made on a federal joint refund, the amount offset shall be retained by the Department for six months from the date the Department was notified of the offset. This is to avoid the potential filing of an amended return and the resulting refund of monies to the taxpayer.(2) In the event refund monies are forwarded to a client and it is later determined that the client is not entitled to all or a portion of said amount, the client shall be required to return the amount in dispute to the Department. This could be the result of an erroneous or invalid offset, the filing of an amended return, a hearing decision, etc. The client is to be given an opportunity to repay the money in full or to arrange a payment plan to satisfy the debt within ninety (90) days if unable to pay the full amount.Ala. Admin. Code r. 660-3-6-.10
Emergency adoption effective August 8, 1985. Permanent adoption effective November 8, 1985. Succedent emergency repealer effective August 30, 1991. Succedent permanent repealer effective December 10, 1991. Succedent emergency amendment effective July 20, 1999. ( Ed. Note: This rule was previously 660-3-6-.07). Amended: Filed July 6, 2011, effective August 10, 2011.Amended by Alabama Administrative Monthly Volume XXXIX, Issue No. 01, October 30, 2020, eff. 12/14/2020.This rule was previously 660-3-6-.07) . Amended: Filed July 6, 2011, effective August 10, 2011. Amended: Published October 30, 2020, effective December 14, 2020.
Author: Clifford Smith
Statutory Authority:P.L. 93-647; P.L. 98-378; 42 U.S.C. § 651 et seq.; §9 of P.L. 96-611; 42 U.S.C. § 663; 45 C.F.R. 205-235 ; 45 C.F.R. 301-306 ; Alabama State Plan - Child Support Enforcement Program; Code of Ala. 1975, §§ 30-3D-101 through 902, 38-2-6, 38-10-1 through 11, 40-18-100 through 109.