N.Y. Social Services Law § 111-y: Spousal support; crediting of overpayments of tax to past-due support

§ 111-y. Spousal support; crediting of overpayments of tax to past-due

support. 1. The department shall provide services for the crediting of

overpayments of tax to past-due support, pursuant to section one hundred

seventy-one-c of the tax law, which is owed to any current or former

spouse entitled to enforce an order of support, who applies to the

department for such services, if such spouse is not eligible to receive

services pursuant to title six-A of this article. For purposes of this

section, "order of support" means any final order, decree or judgment in

a matrimonial action or family court proceeding, or any foreign support

order, decree or judgment which is registered pursuant to article 5-B of

the family court act which requires the payment of alimony, maintenance

or support.

2. (a) An applicant for services under this section shall provide the

department with the following:

(i) a certified transcript of a money judgment for a sum certain for

arrears accrued under an order of support;

(ii) a sworn statement that the order of support is no longer subject

to appellate judicial review and that the sum set forth as uncollected

on the judgment is accurate;

(iii) the name and address of the applicant; and

(iv) the name, last known address and social security number of the

person or entity owning past-due support against whom a judgment has

been obtained.

(b) If an application for services is rejected by the department, the

department shall inform the applicant in writing of the reason for such

rejection.

3. An applicant for services under this section shall receive a pro

rata share of the overpayment of tax, based on the amount of past-due

support owed to such applicant as certified to the tax commission by the

department pursuant to section one hundred seventy-one-c of the tax law,

in cases where the individual, estate or trust owing past-due support to

such applicant owes past-due support to other persons or entities so

certified to the tax commission by the department.

4. The department shall promulgate such regulations as are necessary

to carry out the provisions of this section, including regulations as to

the date by which an applicant for services under this section shall

provide the department with the information and documentation required

in subdivision two of this section.