(1) The CSED will notify the state auditor as provided for by 17-4-105 , MCA, of any past due debt resulting from or relating to a child support obligation owing to the state under Title IV-D of the Social Security Act. The debt must have accrued through a written contract, court judgment or administrative order, and shall be for a definite amount of money due and owing for support of a child, or for the repayment of support monies retained contrary to an assignment under 53-2-613 , MCA, or for the costs or fees due under any contract, judgment or administrative order.

(2) If the tax refund exceeds the debt, the excess tax refund will be returned to the taxpayer by the department of revenue.

(3) All cases which have a past due debt resulting from or relating to a child support obligation owing to the state under Title IV-D of the Social Security Act will be referred to the state auditor for tax offset except when there is a court order, administrative order, or written agreement of record which sets a payment schedule for the payment of the past due debt with which the taxpayer is in compliance and the order or agreement must also exclude tax offset, either expressly or implicitly.