§ 40-6-21 - Child support – Income tax refund offset. - Rhode-island Statutes

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Statutes > Rhode-island > Title-40 > Chapter-40-6 > 40-6-21

SECTION 40-6-21

§ 40-6-21 Child support – Income taxrefund offset. – The department is authorized and directed to promulgate rules and regulationsto implement the federal and state programs for offset and collection ofpast-due child and spousal support from income tax refunds, as authorized bySections 6305(b) and 6402(c) of the Internal Revenue Code, 26 U.S.C.§§ 6305(b) and 6402(c), and implementing regulations, and asauthorized by chapter 30.1 of title 44. Such rules and regulations shallprovide the child support obligor with an opportunity for an administrativehearing to contest the offset.

State Codes and Statutes

Statutes > Rhode-island > Title-40 > Chapter-40-6 > 40-6-21

SECTION 40-6-21

§ 40-6-21 Child support – Income taxrefund offset. – The department is authorized and directed to promulgate rules and regulationsto implement the federal and state programs for offset and collection ofpast-due child and spousal support from income tax refunds, as authorized bySections 6305(b) and 6402(c) of the Internal Revenue Code, 26 U.S.C.§§ 6305(b) and 6402(c), and implementing regulations, and asauthorized by chapter 30.1 of title 44. Such rules and regulations shallprovide the child support obligor with an opportunity for an administrativehearing to contest the offset.

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State Codes and Statutes

Statutes > Rhode-island > Title-40 > Chapter-40-6 > 40-6-21

SECTION 40-6-21

§ 40-6-21 Child support – Income taxrefund offset. – The department is authorized and directed to promulgate rules and regulationsto implement the federal and state programs for offset and collection ofpast-due child and spousal support from income tax refunds, as authorized bySections 6305(b) and 6402(c) of the Internal Revenue Code, 26 U.S.C.§§ 6305(b) and 6402(c), and implementing regulations, and asauthorized by chapter 30.1 of title 44. Such rules and regulations shallprovide the child support obligor with an opportunity for an administrativehearing to contest the offset.