Sec. 07.07.08.04. Duties of the Comptroller of the Treasury

A. The Comptroller may not question the certifications of the Administration.

B. The Comptroller shall compare the names certified by the Administration with persons who file tax returns and are entitled to a tax refund, not less often than weekly.

C. The Comptroller shall delete certified names or change amounts when instructed by the Administration. If, because an intercept has been made the Comptroller is unable to do so, the Comptroller shall inform the Administration.

D. If a match is made between a taxpayer eligible for a tax refund and a certified obligor, the Comptroller shall determine whether the refund or the arrears due the obligee or the Administration are greater. If the refund is equal to or less than the arrears due, the Comptroller shall pay the full refund to the Administration. If the refund is greater than the arrears, the Comptroller shall pay only that portion of the refund to the Administration which is equal to the arrears. The Comptroller shall pay the remainder of the refund to the obligor.

E. The Comptroller shall send written notification of the intercept to the obligor within 15 days of the intercept. The notification shall inform the obligor of the right to appeal and of the method of doing so.

F. If a match occurs with one of the parties to a joint tax return, the entire refund is subject to intercept. If a match occurs with a party to a combined separate return, the refund due the obligor only is subject to intercept.

G. The Comptroller shall remit payments from tax returns of obligors to the Administration not less often than weekly. The Comptroller shall submit to the Administration a list identifying the obligors for whom remittance is made. The list shall include the taxpayer's name, Social Security number, Administration case number, the taxpayer's home address, and any other information from his files the Comptroller finds appropriate to substantiate the matching of names.

H. If the Comptroller receives a request to intercept a tax refund for another obligation, other than a tax obligation to the State or any of its subdivisions, the Comptroller shall remit the refund, up to the amount of arrearages certified, to the Administration before honoring the other request.

I. The Comptroller shall:

(1) Withhold the amount of the arrears from abandoned property or any payment due to the obligor;

(2) Remit the amount withheld to the Administration; and

(3) Notify the obligor of:

(a) The amount paid to the Administration; and

(b) The right to appeal the intercept:

(i) To the Office of Administrative Hearings; and

(ii) Pursuant to Regulation .06 of this chapter.