{"data":{"id":"us-ky/krs-15.838","jurisdiction":"us-ky","citation":"KRS 15.838","heading":"Federal and state income tax refund offsets.","body":"(1) In cases deemed appropriate pursuant to established guidelines, the Office of the\nAttorney General shall refer for federal income tax refund offset and state income\ntax refund offset verified amounts which are owed for overdue child support and\nmaintenance amounts that are included in the same support order as child support.\nThe office shall refer for federal income tax refund offset and state income tax\nrefund offset verified amounts which are owed for medical support, when the\nmedical support arrearage ac crued is based on a medical support order for a\nspecified dollar amount.\n(2) In nonpublic assistance cases, the custodial parent shall be notified in advance if\nany offset amount will be first used to satisfy any unreimbursed public assistance\npayments which have been provided to the family.\n(3) Written notice in advance shall be provided the obligor of the referral for state\nincome tax refund offset, together with the opportunity to contest the referral\npursuant to procedures which are in compliance with t he state's procedural due\nprocess requirements.\n(4) If the offset amount is found to be in error or to exceed the amount of overdue\nsupport, the office shall promptly refund the excess amount pursuant to established\nprocedures.\n(5) The office may charge a reasonable fee to cover the cost of collecting overdue\nsupport using the state tax refund offset.\n(6) The Department of Revenue shall notify the Office of the Attorney General of the\nparent's home address and Social Security number or numbers. The office s hall\nprovide this information to any other state involved in enforcing the support order.\n(7) The Office of the Attorney General has the unfettered right to intercept federal\nincome tax refunds and state income tax refunds, pursuant to 45 C.F.R. 303.72 and\nKRS 131.560 to 131.595, to satisfy all child support, maintenance, and medical\nsupport arrearages due the office or its assignee.","path":["KRS Chapter 15"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=54342","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:48:34Z","sha256":"4c82591f69707779341a30fadfb164bbb9092fb33dddc09fd872f9b2a3172d6c","source_id":"us-ky","stale":false,"prev":"us-ky/krs-15.836","next":"us-ky/krs-15.840"},"notice":"GroundRules: Original legal text. Not legal advice."}