<html> <head> <title>Rule 67:18:01:25.03 Distribution of IRS federal income tax refund offsets in foster care maintenance cases.</title> <META NAME="Keywords" Content="Administrative Rules 67:18:01:25.03"> <META NAME="Description" Content="Administrative Rules 67:18:01:25.03 Distribution of IRS federal income tax refund offsets in foster care maintenance cases."> <meta http-equiv=Content-Type content="text/html; charset=windows-1252"> <meta name=Generator content="Microsoft Word 14 (filtered)"> <style> <!-- /* Font Definitions */ @font-face {font-family:Calibri; panose-1:2 15 5 2 2 2 4 3 2 4;} /* Style Definitions */ p.MsoNormal, li.MsoNormal, div.MsoNormal {margin:0in; margin-bottom:.0001pt; text-align:justify; font-size:12.0pt; font-family:"Times New Roman","serif";} @page WordSection1 {size:8.5in 11.0in; margin:1.0in 1.0in 1.0in 1.0in;} div.WordSection1 {page:WordSection1;} --> </style> </head> <body lang=EN-US> <div class=WordSection1> <p class=MsoNormal>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>67:18:01:25.03.&nbsp;&nbsp;Distribution of IRS federal income tax refund offsets in foster care maintenance cases.</b> The department shall distribute collections received as a result of IRS federal income tax refund offsets to satisfy past-due support in foster care maintenance cases according to &#167;&nbsp;67:18:01:25.01.</p> <p class=MsoNormal>&nbsp;</p> <p class=MsoNormal>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; If the amount collected through the tax refund offset exceeds the amount of past-due support, the department shall pay the excess to the noncustodial parent or to the parties filing a joint return within 45 days after it is collected.</p> <p class=MsoNormal>&nbsp;</p> <p class=MsoNormal>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; If amounts are collected from the tax refund offset of the parent's federal income tax refund and the refund is based on a joint return, the department may delay distribution of the collection to the applicant or recipient until notified that the unobligated spouse's share of the refund has been paid or up to six months from the offset, whichever is earlier.</p> <p class=MsoNormal>&nbsp;</p> <p class=MsoNormal>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>Source:</b> 13 SDR 89, effective January 19, 1987; 24 SDR 72, effective November 30, 1997; 35 SDR 49, effective October 1, 2008; 41 SDR 108, effective January 6, 2015.</p> <p class=MsoNormal>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>General Authority:</b> SDCL <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=28-7A-3">28-7A-3(9).</A></p> <p class=MsoNormal>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>Law Implemented:</b> SDCL <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=25-7A-44">25-7A-44</A>, <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=28-7A-3">28-7A-3(9).</A></p> <p class=MsoNormal>&nbsp;</p> </div> </body> </html>