{"data":{"id":"us-pa/23-pa.c.s.-4307","jurisdiction":"us-pa","citation":"23 Pa.C.S. § 4307","heading":"State income tax intercept.","body":"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.","path":["Title 23 - DOMESTIC RELATIONS","PART V SUPPORT, PROPERTY AND CONTRACTS","CHAPTER 43 SUPPORT MATTERS GENERALLY","SUBCHAPTER A GENERAL PROVISIONS"],"source_url":"https://www.palegis.us/statutes/consolidated/view-statute?txtType=HTM\u0026ttl=23\u0026div=0\u0026chpt=43\u0026sctn=7\u0026subsctn=0","current_through":"2026-07-29 (Statute Update stamp, 23 Pa.C.S.)","vintage":"","retrieved_at":"2026-09-02T16:31:43Z","sha256":"ebcc04e9acc200f6b280ecef43c8f98b44e84c05b4406147ba1b4a6848b4383d","source_id":"us-pa","stale":false,"prev":"us-pa/23-pa.c.s.-4306","next":"us-pa/23-pa.c.s.-4308"},"notice":"GroundRules: Original legal text. Not legal advice."}