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

§ 111-z. Spousal and child 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

persons entitled to enforce an order of support, for persons not

receiving public assistance who are eligible to receive services

pursuant to title six-A of this article, but who do not receive such

services. For purposes of this section, "order of support" shall mean

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 five-B of the family court act which

requires the payment of alimony, maintenance, support or child 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 owing 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.

(c) The department shall inform applicants for services under this

section of the support collection and enforcement services available

through the support collection units pursuant to title six-A of this

article.

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 may charge an applicant for services under this

section a fee based on cost, but not to exceed the lesser of twenty-five

dollars or the amount of overpayment of tax received by the department.

The department shall recover such fee from such overpayment and pay any

balance to the applicant. The fee provided for herein shall not be a

charge against the individual, estate or trust owing past-due support.

5. 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.