C.R.S. Section 26-13-111
State income tax refund offset

(1)

Intentionally left blank —Ed.

(a)

At any time prescribed by the department of revenue, but not less frequently than annually, the state department shall certify to the department of revenue information regarding persons who owe a child support debt to the state pursuant to section 14-14-104, C.R.S., or who owe child support arrearages as requested as a part of an enforcement action pursuant to article 5 of title 14, C.R.S., or who owe child support arrearages which are the subject of enforcement services provided pursuant to section 26-13-106.

(b)

Such information shall include the name and the social security number of the person owing the child support debt or arrearages, the amount of same, and any other identifying information required by the department of revenue.

(2)

Prior to final certification of the information specified in subsection (1) of this section to the department of revenue, the state department shall notify the obligated parent, in writing, that the state intends to refer the parent’s name to the department of revenue in an attempt to offset the parent’s child support debt or arrearages against the parent’s state income tax refund. Such notification shall include information on the parent’s right to object to the offset.

(3)

Upon notification by the department of revenue of amounts deposited with the state treasurer pursuant to section 39-21-108 (3), C.R.S., and after deduction of the fees authorized in subsection (4) of this section to be collected from applicants receiving support enforcement services pursuant to section 26-13-106 (2), the state department shall disburse such amounts to the appropriate county department for processing or for distribution to the individual receiving support enforcement services pursuant to section 26-13-106, as appropriate.

(4)

The state department shall promulgate rules and regulations, pursuant to article 4 of title 24, C.R.S., establishing procedures to implement this section and may promulgate rules and regulations establishing reasonable fees to be collected from an applicant who is receiving support enforcement services provided pursuant to section 26-13-106 (2). Such fees shall not exceed the amount necessary to cover the cost of collecting overdue child support using the state tax refund offset procedure.

(5)

The home addresses and social security numbers of persons subject to the income tax refund offset, provided to the state department by the department of revenue, shall be sent to the respective delegate child support enforcement unit as defined in section 14-14-102, C.R.S.

Source: Section 26-13-111 — State income tax refund offset, https://leg.­colorado.­gov/sites/default/files/images/olls/crs2023-title-26.­pdf (accessed Oct. 20, 2023).

26‑13‑101
Short title 26‑13‑102
Legislative declaration 26‑13‑102.5
Definitions 26‑13‑102.7
Privacy - legislative declaration 26‑13‑102.8
Nondisclosure of information in exceptional circumstances 26‑13‑103
Support enforcement program 26‑13‑104
State plan 26‑13‑105
Child support enforcement services - review 26‑13‑106
Eligibility for services - child support DRA fee cash fund 26‑13‑107
State parent locator service - definitions 26‑13‑108
Recovery of public assistance paid for child support and maintenance - interest collected on support obligations - designation in annual general appropriations act 26‑13‑109
Enforcement of support UIFSA 26‑13‑110
Federal requirements 26‑13‑111
State income tax refund offset 26‑13‑111.5
State vendor payment offset 26‑13‑112.5
Child support incentive payments - report 26‑13‑113
Placement in foster care automatic assignment of right 26‑13‑114
Family support registry - collection and disbursement of child support and maintenance - rules - legislative declaration 26‑13‑115.5
Family support registry fund created 26‑13‑116
Debt information made available to consumer reporting agencies - notice to noncustodial parent - fees - rules - definitions 26‑13‑118
Lottery winnings offset 26‑13‑118.5
Unclaimed property offset - definitions 26‑13‑118.7
Gambling winnings - interception - rules 26‑13‑119
Distribution of amounts collected 26‑13‑121
Review and modification of child support orders 26‑13‑121.5
Enforcement of obligation to maintain health insurance 26‑13‑122
Administrative lien and attachment 26‑13‑122.3
Administrative lien and levy of accounts held by financial institutions - definitions 26‑13‑122.5
Administrative lien and attachment of inmate bank accounts 26‑13‑122.7
Administrative lien and attachment of insurance claim payments, awards, and settlements - reporting - rules - fund 26‑13‑123
Drivers’ licenses - suspension for nonpayment of child support - definitions 26‑13‑124
Privatization of child support enforcement programs 26‑13‑125
State directory of new hires - definitions 26‑13‑126
Authority to deny, suspend, or revoke professional, occupational, and recreational licenses - definitions 26‑13‑127
State case registry 26‑13‑128
Agreements with financial institutions - data match system - limited liability - definitions 26‑13‑129
Exemption from federal law
Green check means up to date. Up to date

Current through Fall 2024

§ 26-13-111’s source at colorado​.gov