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Library: Policy

340:25-5-244. Review procedures for state tax refund offset program

Revised 7-1-08

(a) The Oklahoma Department of Human Services Child Support Enforcement Division (CSED) follows the provisions of this Section when reviewing state tax offsets. 

(b) CSED may release or refund the offset in whole or in part to the noncustodial parent or debtor if CSED finds there has been a mistake of fact or identity.

(c) A non-obligated spouse may request a refund of the offset within the time specified in the notice of offset.  The non-obligated spouse requesting a refund must submit copies of federal and state tax forms and all attachments to CSED.  If the non-obligated spouse reports income on the tax return, CSED may release or refund the offset in whole or in part to the non-obligated spouse, prorated based on the income of the noncustodial parent and the non-obligated spouse.

(d) CSED sends a notice to the noncustodial parent whenever a state tax refund is offset.  Upon receipt of a written request for hearing within 30 days from the date of mailing of the notice of tax offset, CSED schedules the matter for an administrative hearing before the Office of Administrative Hearings: Child Support (OAH).  OAH conducts a hearing and enters an order determining the contested issues.

(e) The administrative order may be appealed to the district court within 30 days by any aggrieved party.

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