Rule 37.62.1501 - OFFSET OF STATE TAX REFUNDS AND OTHER PAYMENTS FOR DEBTS COLLECTED BY CHILD SUPPORT AGENCY(1) The CSSD will notify the Department of Revenue as provided for by 17-4-105, MCA, of any past due debt resulting from or relating to a child support obligation owing to or collected by the state under Title IV-D of the Social Security Act. The debt must have accrued through a written contract, court judgment, administrative order, or a distribution the recipient was not entitled to retain as described in 40-5-910, MCA, and shall be for a definite amount of money due and owing to or collected by the state under Title IV-D of the Social Security Act.(2) If the tax refund exceeds the debt, the excess tax refund will be returned to the taxpayer by the Department of Revenue.(3) All cases which have a past due debt resulting from or relating to a child support obligation owing to or collected by the state under Title IV-D of the Social Security Act will be referred to the Department of Revenue for debt offset.Mont. Admin. r. 37.62.1501
NEW, 1990 MAR p. 1337, Eff. 7/13/90; TRANS, from SRS, 2000 MAR p. 3551; AMD, 2017 MAR p. 135, Eff. 1/21/2017; AMD, 2020 MAR p. 966, Eff. 5/30/2020AUTH: 17-4-105, MCA; IMP: 17-4-105, MCA