Determination of refund eligibility and filing status
Sec. 4. (a) A court that receives a petition under section 2 of this
chapter shall send an order requiring the department of state revenue
to determine the obligor's eligibility for a state income tax refund,
whether the obligor filed a joint state income tax return, and if the
obligor filed a joint state income tax return, the name and address of
the individual with whom the obligor filed the joint state income tax
return, if the court preliminarily determines that probable cause
exists to believe that the obligor named in the petition:
(1) was at least one thousand five hundred dollars ($1,500) in
arrears on child support payments at the time the custodial
parent filed the petition under section 2 of this chapter; and
(2) has intentionally violated the terms of the most recent
support order.
(b) The department of state revenue, upon receiving an order
under subsection (a), shall notify the court whether the obligor
named in the order:
(1) is eligible for a state income tax refund; and
(2) has filed a joint state income tax return, and if the obligor
has filed a joint state income tax return, the name and address
of the individual with whom the obligor filed the joint state
income tax return.
As added by P.L.27-2004, SEC.4. Amended by P.L.2-2005, SEC.75.
Last modified: May 24, 2006