§ 111-z. Spousal and child 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
persons entitled to enforce an order of support, for persons not
receiving public assistance who are eligible to receive services
pursuant to title six-A of this article, but who do not receive such
services. For purposes of this section, "order of support" shall mean
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 five-B of the family court act which
requires the payment of alimony, maintenance, support or child 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 owing 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.

(c) The department shall inform applicants for services under this
section of the support collection and enforcement services available
through the support collection units pursuant to title six-A of this
article.

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 may charge an applicant for services under this
section a fee based on cost, but not to exceed the lesser of twenty-five
dollars or the amount of overpayment of tax received by the department.
The department shall recover such fee from such overpayment and pay any
balance to the applicant. The fee provided for herein shall not be a
charge against the individual, estate or trust owing past-due support.

5. 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.