NY Tax L § 171-I (2021)
2021 New York Laws TAX - Tax Article 8 - Department of Taxation and Finance; Commissioner of Taxation and Finance 171-I - Enforcement of Child Support and Combined Child and Spousal Support Arrears.

§  171-i.  Enforcement of child support and combined child and spousal support arrears. 1. The commissioner, on behalf of the department, shall enter into a written agreement with the commissioner of  the  office  of temporary  and  disability  assistance,  on  behalf  of  the  office  of temporary  and  disability  assistance,  which  shall  set   forth   the procedures  for  the  department  to  collect child support and combined child and spousal support arrears.   2. Such agreement shall include:  (a) the criteria for determining cases  subject  to  referral  to  the department  for  enforcement  which  shall  not  include cases for which payments are being received by the support collection unit as  a  result of  an  income  execution  issued  pursuant to section five thousand two hundred forty-one of the civil practice law and  rules,  and  shall  not include  cases  in which the obligor has not accumulated support arrears equivalent to or greater than four months, but shall include cases which meet any of the following criteria:  (i) cases  in  which  the  obligor  has  accumulated  support  arrears equivalent to or greater than four months; or  (ii)  cases  with  support arrears, notwithstanding the amount of such arrears, selected by the support collection unit for referral consistent with this section, in consultation with the department and the office of temporary and disability assistance;  (b) the procedures and criteria under which the  office  of  temporary and  disability assistance and the department shall identify cases to be referred to the department for enforcement;  (c) the procedure under which the office of temporary  and  disability assistance  shall  notify  and  update  the commissioner of an obligor's liability for support arrears;  (d) the procedures by which the department and the office of temporary and disability assistance shall  coordinate  their  support  enforcement activities;  (e)  the  procedures  by  which  the department notifies the office of temporary and disability assistance of monies collected and remits  such monies  to  the  office  of temporary and disability assistance or their fiscal agent for distribution  to  the  appropriate  support  collection units;  (f)  the  procedure  under which the commissioner shall be notified by the office of temporary and disability assistance that  an  obligor  has satisfied his or her support arrears;  (g)  the  procedure  under  which  the  department  and  the office of temporary and disability assistance shall provide  notification  to  the other  or  to the support collection unit of the office of temporary and disability assistance of any information with  regard  to  an  obligor's address, income, or employment, or identification of assets which may be subject  to  enforcement  by  such  support  collection  unit  or by the department;  (h) the procedure for the publicizing of sanctions for  nonpayment  of support, including enforcement of support arrears by the department; and  (i)  such  other  matters  as the parties to such agreement shall deem necessary to carry out the provisions of this section.   3. The office of temporary and  disability  assistance  shall  send  a notice by first class mail to the last known address or such other place where  a  support  obligor  is  likely  to receive notice, no later than thirty days prior to the date the office  of  temporary  and  disability assistance  notifies  the  commissioner  of such obligor's liability for support arrears. Such notice shall provide:  (a) that  such  obligor  can  avoid  notification  by  the  office  of temporary  and  disability  assistance  to  the  commissioner  by  fully  satisfying  the  support  arrears  or  by  complying  with  such   other requirements  as is provided for in paragraph (d) of subdivision fifteen of section one hundred eleven-b of the social services law; and  (b)  the  address  and telephone number of the support collection unit which such obligor may contact to request information or to arrange  for payment of the support arrears.   4.  Upon  receipt  of  notification  from  the office of temporary and disability assistance of an obligor's  eligibility  for  enforcement  of support  arrears by the department, the commissioner or his or her agent is authorized  to  initiate  enforcement  of  such  arrears.  When  such notification is made to the commissioner, the department shall be deemed to  have obtained a judgment against such obligor for the full amount of the support arrears stated in such notice  and  any  subsequent  arrears which  may  become  due. The department may enforce the judgment thereby obtained with like effect and in the  same  manner  prescribed  by  this chapter  for  the  collection  of tax assessment eligible to be docketed under this chapter as a warrant, except that any  payment  made  by  the support  obligor  to  the department to satisfy support arrears shall be paid over by the department to the office of  temporary  and  disability assistance  or  its  fiscal  agent  for  distribution to the appropriate support collection unit. Where  the  sum  collected  by  the  department exceeds  the  amount  of  the support arrears, and the support obligator also has a liability in respect of any  tax,  fee  or  other  imposition imposed by or pursuant to the authority of this chapter or any other law if   such   tax,   fee  or  other  imposition  is  administered  by  the commissioner,  the  department  may  credit  such  excess  against  such liability.   5. (a) For purposes of the confidentiality provisions of this chapter, enforcement  activities  undertaken  by  the department pursuant to this section shall be considered to be court  actions  or  proceedings  under this chapter.  (b)   Notwithstanding  anything  to  the  contrary  contained  in  the confidentiality provisions of this chapter, the department  may  furnish the  office  of  temporary  and  disability  assistance  or  the support collection unit with the  information  described  in  paragraph  (g)  of subdivision  two  of this section regarding a support obligor whose case has been referred to the commissioner for enforcement pursuant  to  this section.  The  office  of  temporary  and  disability  assistance or the support collection unit, as applicable, may redisclose such  information only to the extent necessary to secure the collection of support arrears from such obligor.   6.  Activities to enforce support arrears undertaken by the department pursuant to this section shall not in any way limit, restrict or  impair the  office  of  temporary and disability assistance from exercising its authority to enforce support arrears under  applicable  laws;  provided, however,  that the department and the office of temporary and disability assistance shall coordinate their support enforcement  activities  in  a way  designed  to minimize duplication of effort and maximize collection of support arrears.   7. If, following referral of an obligor's case  to  the  commissioner, such obligor commences an administrative or quasi-judicial proceeding or any   civil  proceeding  against  the  department  or  the  commissioner challenging such referral, then the office of temporary  and  disability assistance   and  the  commissioner  of  the  office  of  temporary  and disability assistance shall be substituted as respondents or  defendants in such proceeding, as the case may be. The department shall be bound by any   decision  in  such  proceeding  which  is  no  longer  subject  to administrative or quasi-judicial review. Neither the department nor  the  commissioner shall be liable for any damages sustained by reason of such referral.   8.  Notwithstanding any provision of law to the contrary, a payment of support arrears made to the department pursuant  to  the  provisions  of this  section  shall  be  deemed  to be a payment of such arrears to the office of temporary and disability assistance or its fiscal agent.