S.D. Admin. R. 67:18:01:25.03

Current through Register Vol. 51, page 67, December 16, 2024

Section 67:18:01:25.03 - Distribution of IRS federal income tax refund offsets in foster care maintenance cases

The department shall distribute collections received as a result of IRS federal income tax refund offsets to satisfy past-due support in foster care maintenance cases according to § 67:18:01:25.01.

If the amount collected through the tax refund offset exceeds the amount of past-due support, the department shall pay the excess to the noncustodial parent or to the parties filing a joint return within 45 days after it is collected.

If amounts are collected from the tax refund offset of the parent's federal income tax refund and the refund is based on a joint return, the department may delay distribution of the collection to the applicant or recipient until notified that the unobligated spouse's share of the refund has been paid or up to six months from the offset, whichever is earlier.

S.D. Admin. R. 67:18:01:25.03

13 SDR 89, effective 1/19/1987; 24 SDR 72, effective 11/30/1997; 35 SDR 49, effective 10/1/2008; 41 SDR 108, effective 1/6/2015.

General Authority: SDCL 28-7A-3(9).

Law Implemented: SDCL 25-7A-44, 28-7A-3(9).