The department is authorized and directed to promulgate rules and regulations to implement the federal and state programs for offset and collection of past-due child and spousal support from income tax refunds, as authorized by Sections 6305(b) and 6402(c) of the Internal Revenue Code, 26 U.S.C. §§ 6305(b) and 6402(c), and implementing regulations, and as authorized by chapter 30.1 of Title 44. The rules and regulations shall provide the child support obligor with an opportunity for an administrative hearing to contest the offset.