N.Y. Tax Law § 1613-a: Crediting of lottery prizes against past-due support

§ 1613-a. Crediting of lottery prizes against past-due support. (1)

The director of the lottery, on behalf of the division of the lottery,

shall enter into a written agreement with the commissioner of the office

of temporary and disability assistance, on behalf of the state office of

temporary and disability assistance, which shall set forth the

procedures for crediting any lottery prize of six hundred dollars or

more awarded to an individual, estate or trust against past-due support

owed by such individual, estate or trust of which the director of the

lottery has been notified by the commissioner of the office of temporary

and disability assistance pursuant to the provisions of such agreement.

(2) Such agreement shall apply to past-due support which is owed to

persons or entities entitled to enforce an order of support with respect

to persons receiving services pursuant to title six-A of article three

of the social services law. For purposes of this section, an "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 five-B of the family

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

or child support. For purposes of this section, "past-due support" means

the amount of a delinquency determined from an order of support no

longer subject to appellate judicial review.

(3) Such agreement shall include:

(a) the procedure under which the state office of temporary and

disability assistance shall notify the division of the lottery of

liability for past-due support, such procedure to specify when the

division of the lottery shall be notified and the content of such

notification;

(b) the minimum period of delinquency in payment of past-due support

and the minimum amount of past-due support with respect to which the

division of the lottery shall, pursuant to this section, credit any

lottery prize of six hundred dollars or more against past-due support;

(c) the procedure for reimbursement of the division of the lottery by

the state office of temporary and disability assistance for the full

cost of carrying out the procedures authorized by this section; and

(d) such other matters as the parties to such agreement shall deem

necessary to carry out the provisions of this section.

(4) Prior to awarding any lottery prize of six hundred dollars or

more, the division of the lottery shall review the notice of liability

of past-due support provided by the state office of temporary and

disability assistance. For each lottery prize winner identified on such

notice as an individual, estate or trust owing past-due support, the

lottery division shall credit to the state office of temporary and

disability assistance such amount of the prize to satisfy the past-due

support, and any remainder shall be awarded to the prize winner. In

cases where the prize winner owes past-due support to more than one

person or entity, and the total amount of past-due support provided in

the notice of liability of past-due support to the division of the

lottery by the state office of temporary and disability assistance

exceeds the balance remaining, each such person or entity shall receive

a pro rata share of the balance remaining, such share to be based on the

amount of past-due support owed to such person or entity as provided to

the division of the lottery by such office pursuant to this section. The

state office of temporary and disability assistance shall be responsible

for determining and distributing each person's or entity's pro rata

share of past-due support pursuant to regulations of such office.

(5) The division of the lottery shall certify to the comptroller the

total amount of the lottery prize winning to be credited against

past-due support and the remainder of such prize winning to be awarded

to the prize winner.

(6) The division of the lottery shall notify the prize winner in

writing of the total amount of the lottery prize winning to be credited

against past-due support and the remainder of such prize winning to be

awarded to the prize winner. Such notice shall further advise the prize

winner that the office of temporary and disability assistance shall

provide separate notice, in writing, to the prize winner of the

procedure for and time frame by which the prize winner may contest such

crediting.

(7) The office of temporary and disability assistance shall notify the

prize winner in writing, of the amount of such prize winning to be

credited against past-due support and the procedure and time frame by

which the prize winner may contest such crediting based on defenses that

are not subject to family court jurisdiction. Such procedure shall

include the address and telephone number of the local department of

social services' support collection unit which may be contacted with

respect to correction of any error in such crediting concerning such

individual's, estate's or trust's liability for past-due support or with

respect to payment of such liability.

(8) (a) For purposes of this section, past-due support owed to persons

who are receiving services pursuant to title six-A of article three of

the social services law may include:

(i) amounts representing delinquencies which have accrued under a

court order of support; or

(ii) with respect to any court order of support made which establishes

an arrears amount, the entire amount of such arrears.

(b) For the purpose of the state child support enforcement program,

any payment made by a respondent which is insufficient to fully satisfy

both the current support obligations and a periodic payment toward the

balance of any arrears amount established by court order shall be first

applied toward the current support obligation or any delinquency thereon

and then toward the periodic payment on any arrears amount established

by court order unless otherwise required by federal regulation.

(9) From the time the division of the lottery is notified by the state

office of temporary and disability assistance of an individual's,

estate's or trust's liability for past-due support under the agreement

provided for in this section, the division of the lottery and the

department shall be relieved from all liability to such individual,

estate or trust, their assigns, successors, heirs or representatives for

the amount of any lottery prize winning of six hundred dollars or more

certified to the comptroller to be credited against past-due support and

such individual, estate or trust shall have no right to commence a court

action or proceeding or to any other legal recourse against the division

of the lottery or the department to recover such overpayment or such

interest certified to the comptroller to be credited against past-due

support. Provided, however, nothing herein shall be construed to

prohibit such individual, estate or trust from proceeding against the

state office of temporary and disability assistance or the appropriate

local social services district to recover that part of such overpayment

or interest thereon so certified to the comptroller to be credited

against past-due support which is greater than the amount of past-due

support owed by such individual, estate or trust on the date of such

certification.

(10) The division of the lottery shall promulgate such rules and

regulations as it deems necessary to carry out the provisions of this

section.