Source: https://apps.leg.wa.gov/WAC/default.aspx?cite=388-14A-5005
Timestamp: 2020-08-06 20:35:07
Document Index: 484604988

Matched Legal Cases: ['§ 388', '§ 388', '§ 1', '§ 388', '§ 388', '§ 388']

WAC 388-14A-5005:
WACs > Title 388 > Chapter 388-14A > Section 388-14A-5005
388-14A-5004 << 388-14A-5005 >> 388-14A-5006
PDFWAC 388-14A-5005
How does DCS distribute federal tax refund offset collections?
The division of child support (DCS) distributes federal tax refund offset collections in accordance with 42 U.S.C. Sec. 657 and 42 U.S.C. Sec. 654(34), as follows:
(1) DCS distributes federal tax refund offset collections to arrears only, and not to current support.
(a) In a never assistance case, all amounts are distributed to family arrears, meaning those arrears which have never been assigned.
(b) In a former assistance case, all amounts are distributed first to permanently assigned arrears, then to conditionally assigned arrears, then to family arrears.
(c) In a current assistance case, all amounts are distributed first to permanently assigned arrears, then to temporarily assigned arrears (if they exist), then to conditionally assigned arrears, and then to family arrears.
(4) DCS may distribute federal tax refund offset collections only to certified support debts. DCS must refund any excess to the noncustodial parent (NCP).
[Statutory Authority: RCW 26.23.035 and 34.05.350 (1)(c). WSR 11-06-042, § 388-14A-5005, filed 2/28/11, effective 3/31/11. Statutory Authority: RCW 26.18.170, 26.23.035, 26.23.050, [26.23.]110, 74.20.040, 74.20A.030, [74.20A.]055, [74.20A.]056, and 74.20A.310. WSR 09-02-059, § 388-14A-5005, filed 1/5/09, effective 1/27/09. Statutory Authority: 2007 c 143, §§ 1, 2, 3, 4, 5, 7, 8, and 9. WSR 08-12-029, § 388-14A-5005, filed 5/29/08, effective 7/1/08. Statutory Authority: RCW 26.23.035, 74.08.090, 74.20A.310, and 45 C.F.R. 303.72 (h)(5). WSR 05-06-014, § 388-14A-5005, filed 2/22/05, effective 3/25/05. Statutory Authority: RCW 74.08.090, 26.23.035, 74.20A.057, 74.20A.310. WSR 01-03-089, § 388-14A-5005, filed 1/17/01, effective 2/17/01. Formerly WAC 388-14-270.]