C.R.S. Section 26.5-4-119
State income tax refund offset

  • rules

(1)

Intentionally left blank —Ed.

(a)

At any time prescribed by the department of revenue, but not less frequently than annually, the department shall certify to the department of revenue information regarding persons who are obligated to the state for overpayment of child care assistance. The information must include certification of the amount of overpayment, which has been determined by final agency action or has been ordered by a court as restitution or has been reduced to judgment.

(b)

The information must also include the name and the social security number or tax identification number of the person obligated to the state for the overpayment, the amount of the obligation, and any other identifying information the department of revenue may require.

(2)

As a condition of certifying an overpayment to the department of revenue as provided in subsection (1) of this section, the department shall ensure that the obligated person has been afforded the opportunity for a conference at the county department level and the opportunity for an appeal to the department pursuant to section 26.5-4-108. In addition, the department, prior to final certification of the information specified in subsection (1) of this section to the department of revenue, shall notify the obligated person, in writing, at the person’s last known address, that the state intends to refer the person’s name to the department of revenue in an attempt to offset the obligation against the person’s state income tax refund. The notification must inform the obligated person of the opportunity for a conference with the county department and of the opportunity for an appeal to the department pursuant to section 26.5-4-108. In addition, the notice must specify issues that the obligated person may raise at an evidentiary conference or on appeal, as provided by this subsection (2), in objecting to the offset and must specify that the obligated person may not object to the fact that an overpayment occurred. If the obligated person desires an evidentiary conference or appeal as provided in this subsection (2), the person must request the conference or appeal within thirty days after the date on which the notice was mailed.

(3)

Upon receiving notice from the department of revenue of amounts deposited with the state treasurer pursuant to section 39-21-108, the department shall disburse the amounts to the appropriate county to process for distribution to the state or local agency to whom the person is obligated.

(4)

The executive director shall promulgate rules establishing procedures to implement this section.

(5)

The department shall provide the home addresses and social security numbers or tax identification numbers of persons subject to the income tax refund offset, provided to the department by the department of revenue, to the appropriate county department.

Source: Section 26.5-4-119 — State income tax refund offset - rules, https://leg.­colorado.­gov/sites/default/files/images/olls/crs2023-title-26.­5.­pdf (accessed Oct. 20, 2023).

26.5‑4‑101
Short title
26.5‑4‑102
Legislative declaration
26.5‑4‑103
Definitions
26.5‑4‑104
Colorado child care assistance program - department authority - cooperation with federal government - acceptance and administration of money
26.5‑4‑105
Colorado child care assistance program - department duties
26.5‑4‑106
Applications for child care assistance - verification - award - not assignable - limitation
26.5‑4‑107
Reconsideration and changes
26.5‑4‑108
Appeals
26.5‑4‑109
Provider rates - provider recruitment
26.5‑4‑110
Funding - allocation - maintenance of effort - allocation committee - rules
26.5‑4‑111
Services - eligibility - assistance provided - waiting lists - rules - exceptions from cooperating with child support establishment
26.5‑4‑112
Exemptions - requirements
26.5‑4‑113
No individual entitlement
26.5‑4‑114
Colorado child care assistance program - reporting requirements
26.5‑4‑115
Performance contracts
26.5‑4‑116
Recovery from recipient - estate
26.5‑4‑117
Locating violators - recoveries
26.5‑4‑118
Records confidential - authorization to obtain records of assets - release of location information to law enforcement agencies - outstanding felony arrest warrants
26.5‑4‑119
State income tax refund offset - rules
26.5‑4‑201
Short title
26.5‑4‑202
Legislative declaration
26.5‑4‑203
Definitions
26.5‑4‑204
Colorado universal preschool program - created - eligibility - workforce development plan - program funding - rules
26.5‑4‑205
Quality standards - evaluation - support
26.5‑4‑206
Preschool special education services - department collaboration - memorandum of understanding
26.5‑4‑207
Preschool program evaluation and improvement process - independent evaluator
26.5‑4‑208
Preschool provider funding - per-child rates - local contribution - distribution and use of money - definitions - repeal
26.5‑4‑209
Preschool programs cash fund - created - use - repeal
26.5‑4‑210
Reporting
26.5‑4‑211
Colorado universal preschool program provider participation bonus program - report - rules - definitions - repeal
26.5‑4‑301
Legislative declaration
26.5‑4‑302
Online kindergarten readiness pilot program - created - survey - provider selection - funding
26.5‑4‑303
Reporting
26.5‑4‑304
Repeal of part
Green check means up to date. Up to date

Current through Fall 2024

§ 26.5-4-119’s source at colorado​.gov