§ 111-y. Spousal support; crediting of overpayments of tax to past-due
support. 1. The department shall provide services for the crediting of
overpayments of tax to past-due support, pursuant to section one hundred
seventy-one-c of the tax law, which is owed to any current or former
spouse entitled to enforce an order of support, who applies to the
department for such services, if such spouse is not eligible to receive
services pursuant to title six-A of this article. For purposes of this
section, "order of support" means any final order, decree or judgment in
a matrimonial action or family court proceeding, or any foreign support
order, decree or judgment which is registered pursuant to article 5-B of
the family court act which requires the payment of alimony, maintenance
or support.

2. (a) An applicant for services under this section shall provide the
department with the following:

(i) a certified transcript of a money judgment for a sum certain for
arrears accrued under an order of support;

(ii) a sworn statement that the order of support is no longer subject
to appellate judicial review and that the sum set forth as uncollected
on the judgment is accurate;

(iii) the name and address of the applicant; and

(iv) the name, last known address and social security number of the
person or entity owning past-due support against whom a judgment has
been obtained.

(b) If an application for services is rejected by the department, the
department shall inform the applicant in writing of the reason for such
rejection.

3. An applicant for services under this section shall receive a pro
rata share of the overpayment of tax, based on the amount of past-due
support owed to such applicant as certified to the tax commission by the
department pursuant to section one hundred seventy-one-c of the tax law,
in cases where the individual, estate or trust owing past-due support to
such applicant owes past-due support to other persons or entities so
certified to the tax commission by the department.

4. The department shall promulgate such regulations as are necessary
to carry out the provisions of this section, including regulations as to
the date by which an applicant for services under this section shall
provide the department with the information and documentation required
in subdivision two of this section.