Sec. 07.07.09.01. Definitions

Latest version.

A. In this chapter, the following terms have the meanings indicated.

B. Terms Defined.

(1) "IRS" means the Internal Revenue Service of the U.S. Department of the Treasury, which, under federal law, offsets income tax refunds against certain support obligation arrearages.

(2) "Offset" means withholding by the IRS of all or part of a federal income tax refund due a taxpayer, and remitting it to OCSE for transmittal to the State.

                    
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