If the Band is required to file Form W-2G or a substantially equivalent form with the United States Internal Revenue Service for a person who is a resident of the State and has been identified through information supplied to the Band by the Child Support Bureau of the Department of Child Services established by IC 31-25-3-1 (the "Bureau") as delinquent in child support, before payment of cash winnings to the person, the Band:
(1) May deduct and retain an administrative fee in the amount of the lesser of: (a) three percent (3%) of the amount of delinquent child support withheld under subdivision 2(a); or (b) one hundred dollars ($100); and(2) Shall (a) withhold the amount of delinquent child support owed from the cash winnings; (b) transmit to the Bureau: (i) the amount withheld for delinquent child support; and (ii) identifying information, including the full name, address, and Social Security Number of the obligor and the child support case identifier, the date and amount of the payment, and the name and location of the Band and the South Bend Site; and (c) issue the obligor a receipt in a form prescribed by the Bureau with the total amount withheld for delinquent child support and the administrative fee.The Bureau shall as soon as practicable provide information to the Band concerning persons who are delinquent in child support.
Added by P.L. 171-2021,SEC. 1, eff. 4/29/2021.