Kentucky Statutes 205.769 – Federal and state income tax refund offsets. (Effective until July 1, 2025)
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(1) In cases deemed appropriate pursuant to established guidelines, the cabinet shall refer for federal income tax refund offset and state income tax refund offset verified amounts which are owed for overdue child support and maintenance amounts that are included in the same support order as child support. The cabinet shall refer for federal income tax refund offset and state income tax refund offset verified amounts which are owed for medical support, when the medical support arrearage accrued is based on a medical support order for a specified dollar amount.
(2) In nonpublic assistance cases, the custodial parent shall be notified in advance if any offset amount will be first used to satisfy any unreimbursed public assistance payments which have been provided to the family.
(3) Written notice in advance shall be provided the obligor of the referral for state income tax refund offset, together with the opportunity to contest the referral pursuant to procedures which are in compliance with the state’s procedural due process requirements.
(4) If the offset amount is found to be in error or to exceed the amount of overdue support, the cabinet shall promptly refund the excess amount pursuant to established procedures.
(5) The cabinet may charge a reasonable fee to cover the cost of collecting overdue support using the state tax refund offset.
(6) The Department of Revenue shall notify the cabinet of the parent’s home address and Social Security number or numbers. The cabinet shall provide this information to any other state involved in enforcing the support order.
(7) The cabinet has the unfettered right to intercept federal income tax refunds and state income tax refunds, pursuant to 45 C.F.R. § 303.72 and KRS § 131.560 to KRS § 131.595, to satisfy all child support, maintenance, and medical support arrearages due the cabinet or its assignee.
Effective: June 20, 2005
History: Amended 2005 Ky. Acts ch. 85, sec. 621, effective June 20, 2005. — Amended 1996 Ky. Acts ch. 365, sec. 3, effective July 15, 1996. — Amended 1994
Ky. Acts ch. 330, sec. 5, effective July 15, 1994. — Amended 1988 Ky. Acts ch. 411, sec. 12, effective July 15, 1988. — Created 1986 Ky. Acts ch. 487, sec. 9, effective July 15, 1986.
(2) In nonpublic assistance cases, the custodial parent shall be notified in advance if any offset amount will be first used to satisfy any unreimbursed public assistance payments which have been provided to the family.
Terms Used In Kentucky Statutes 205.769
- any other state: includes any state, territory, outlying possession, the District of Columbia, and any foreign government or country. See Kentucky Statutes 446.010
- Cabinet: means the Cabinet for Health and Family Services. See Kentucky Statutes 205.010
- Federal: refers to the United States. See Kentucky Statutes 446.010
- Public assistance: means money grants, assistance in kind, or services to or for the benefit of needy aged, needy blind, needy permanently and totally disabled persons, needy children, or persons with whom a needy child lives or a family containing a combination of these categories, except that the term shall not be construed to permit the granting of financial aid where the purpose of such aid is to obtain an abortion. See Kentucky Statutes 205.010
- State: when applied to a part of the United States, includes territories, outlying possessions, and the District of Columbia. See Kentucky Statutes 446.010
(3) Written notice in advance shall be provided the obligor of the referral for state income tax refund offset, together with the opportunity to contest the referral pursuant to procedures which are in compliance with the state’s procedural due process requirements.
(4) If the offset amount is found to be in error or to exceed the amount of overdue support, the cabinet shall promptly refund the excess amount pursuant to established procedures.
(5) The cabinet may charge a reasonable fee to cover the cost of collecting overdue support using the state tax refund offset.
(6) The Department of Revenue shall notify the cabinet of the parent’s home address and Social Security number or numbers. The cabinet shall provide this information to any other state involved in enforcing the support order.
(7) The cabinet has the unfettered right to intercept federal income tax refunds and state income tax refunds, pursuant to 45 C.F.R. § 303.72 and KRS § 131.560 to KRS § 131.595, to satisfy all child support, maintenance, and medical support arrearages due the cabinet or its assignee.
Effective: June 20, 2005
History: Amended 2005 Ky. Acts ch. 85, sec. 621, effective June 20, 2005. — Amended 1996 Ky. Acts ch. 365, sec. 3, effective July 15, 1996. — Amended 1994
Ky. Acts ch. 330, sec. 5, effective July 15, 1994. — Amended 1988 Ky. Acts ch. 411, sec. 12, effective July 15, 1988. — Created 1986 Ky. Acts ch. 487, sec. 9, effective July 15, 1986.