Idaho State Statutes - Idaho Attorney Directory

(1) The state tax
commission shall withhold and set-off any income tax or tax credit refund of
any taxpayer upon notification from the department of health and welfare to
collect any unpaid child support, including a judgment for reimbursement of
public assistance, or unpaid spousal support. The state tax commission shall
also withhold and set-off any income tax or tax credit refund of any taxpayer
upon notification from the department of health and welfare to collect any
payment received from a third party for the costs of health services to a
child by a person who is required by court or administrative order to provide
the costs of health services to a child and such payment has not been used to
reimburse either the other parent or guardian of such child, the provider of
such services, or the state agency, to the extent necessary to reimburse the
other parent, guardian, provider or state agency for such costs. Any claims
for current or past-due child support shall take priority over any such claims
for the costs of such health services. The set-off or withholding of a refund
due a taxpayer shall be completed only after the following conditions have
been met:
(a) A delinquency exists, which shall be defined as any unpaid child or
spousal support including public assistance, pursuant to a court order
from this state or a court or administrative order of another state.
(b) All outstanding tax liabilities collectible by the state tax
commission are satisfied.
(c) The department of health and welfare, bureau of child support
enforcement, shall forward to the state tax commission the full name and
social security number of the taxpayer. The tax commission shall notify
the department of health and welfare of the amount of refund due the
taxpayer and the taxpayer's address on the income tax return.
(d) Notice of the proposed set-off shall be sent by registered or
certified mail to the taxpayer at the address listed on the income tax
return. Within fourteen (14) days after such notice has been mailed (not
counting Saturday, Sunday or state holidays as the 14th day) the taxpayer
may file a protest in writing requesting a hearing before the department
of health and welfare. The hearing shall be held within thirty-five (35)
days from the date of the mailing of the original notice. No issues at
that hearing may be considered that have been litigated previously. The
department of health and welfare shall issue its findings and decision
either at the hearing or by mail to the taxpayer within ten (10) days of
the hearing.
(e) When set-off is attempted on a joint return under the provisions of
this section the taxpayer not specified to be the obligor in the claim may
protest under the provisions of subsection (1)(d) of this section, and the
set-off will be limited to one-half (1/2) of the joint refund.
(f) After the decision of the department of health and welfare is issued,
or if the taxpayer has failed to file a timely protest of the claim, the
set-off procedure shall become final.
(2) The proceeds from the set-off shall be credited to an account
designated by the department of health and welfare, and notice shall be given
to the appropriate clerk of the district court.
(3) This procedure for set-off shall not be subject to section 67-1021,
Idaho Code.
(4) Any information furnished by the state tax commission, its employees
or agents, under this section shall not be subject to the restrictions and
penalties enumerated in section 63-3076, Idaho Code.
(5) Upon request, the department of health and welfare, bureau of child
support enforcement, shall make the procedures established in this section for
collecting child support arrears available to county prosecuting attorneys.
The provisions of this subsection apply only if appropriate arrangements have
been made for reimbursement by the requesting prosecuting attorney for the
administrative costs incurred by the bureau which are attributable to the
request.

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