Section 144-351-16-2 - THE SUBMITTALThe Division shall submit periodically to the Office of Child Support Enforcement ("OCSE") the names of properly noticed responsible parents owing past-due child support. Past-due support qualifies for federal tax refund offset in those cases in which:
A. The support obligation has been established under a court order or judgment, or an administrative decision, for the support of dependent child(ren), issued by any tribunal or administrative process of the State of Maine or another state, territory or possession of the United States and either: 1. There has been an assignment of support to the State under 42 U.S.C. § 608(a)(3) or 671(a)(17) and the past-due support is not less than $150.00, or the amount set forth in applicable federal regulations; or2. The order, judgment, or decision is being enforced under 45 C.F.R. § 302.33, and the past-due support is not less than $500.00, or the amount set forth in applicable federal regulations, and, at the option of the Division, the amount has accrued since the Division has begun to enforce the support order; andB. The Division has in its records: 1. a copy of the order and any modifications upon which the amount referred is based, which specifies the date of issuance and amount of support; and,2. a copy of the payment record; or, if there is no payment record, an affidavit or a declaration under the penalty of perjury, or a statement affirmed under the penalty for unsworn falsification signed by the custodial parent, attesting to the amount of support owed; and,3. the custodial parent's current address; and,C. The Division has verified the accuracy of the name and social security number of the non-custodial parent and the accuracy of the past-due support amount; and,D. A notification of liability for past-due support has been received by the Secretary of the U.S. Treasury.10- 144 C.M.R. ch. 351, § 16-2