37.62.1505    OFFSET OF JOINT RETURN

(1) If the refund or other payment to be offset is a joint return, the spouse who does not owe the obligation to be collected by the Title IV-D agency may object pursuant to the procedures set forth in ARM 42.15.326 through 42.15.329 to having his or her share of the refund applied against the child support obligation. Under those procedures, an adjustment will be made to the joint tax return reflecting that portion of the return by the Department of Revenue that is attributable to the taxpayer who owes the obligation and only that portion will be offset.

(2) Filing the "injured spouse statement" does not relieve the taxpayer who is liable for a past due debt resulting from or relating to a child support obligation payable to the state under Title IV-D of the Social Security Act from requesting a hearing under ARM 37.62.1503 if the taxpayer wishes to contest the offset procedure or to present defenses to the debt.

History: 17-4-105, MCA; IMP, 17-4-105, MCA; NEW, 1990 MAR p. 1337, Eff. 7/13/90; TRANS, from SRS, 2000 MAR p. 3551; AMD, 2017 MAR p. 135, Eff. 1/21/17.