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Pennsylvania · Through 2026-07-29 (Statute Update stamp, 23 Pa.C.S.)

23 Pa.C.S. § 4307: State income tax intercept.

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Where this section sits in the code
  1. Title 23 - DOMESTIC RELATIONS
  2. PART V SUPPORT, PROPERTY AND CONTRACTS
  3. CHAPTER 43 SUPPORT MATTERS GENERALLY
  4. SUBCHAPTER A GENERAL PROVISIONS

The department shall have the authority to implement a State income tax refund intercept program pursuant to section 466(a)(3) of the Social Security Act (Public Law 74-271, 42 U.S.C. § 666(a)(3)) when, in the judgment of the department, it is cost effective to do so.

Collected 2026-09-02T16:31:43Z. Source file · JSON

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