OAR 137-055-6280
Refund of Improper Tax Refund Collection
(1)
Whenever a federal or Oregon tax refund owed to a support obligor has been withheld to pay support arrears and that withholding was made in error or overcollects the amount owed, the Division of Child Support (DCS) shall refund the amount withheld in error or overcollected.(2)
DCS may authorize the amount withheld, or any part thereof, to be refunded to the obligor by means of an advance payment from its administrative account. Such advance payment shall be made:(a)
Immediately when the amount withheld by the taxing agency was improperly withheld as a result of an error by the administrator, and the obligor provides a copy of the notice that the tax refund was being withheld; or(b)
The child support arrears certified for purposes of tax refund intercept no longer exist or are less than the amount withheld from the tax refund; and(c)
Thirty (30) days have elapsed since the date of the notice to the obligor that the tax refund was being withheld and DCS has not received the obligor’s tax refund from the taxing agency; and(d)
The obligor provides a copy of that notice to the administrator.(3)
When DCS has made an advance payment of a refund to the obligor it will, upon receipt of the tax refund from the taxing agency, retain that refund up to the amount refunded to the obligor to reimburse its administrative account.(4)
If the DCS has already forwarded to the payee, part or all of the amount withheld, DCS may establish an overpayment against the payee for that amount, not to exceed the amount refunded to the obligor, pursuant to OAR 137-055-6220 (Recovery of Overpayments and Collection of Receivable Accounts).
Source:
Rule 137-055-6280 — Refund of Improper Tax Refund Collection, https://secure.sos.state.or.us/oard/view.action?ruleNumber=137-055-6280
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