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New York Tax Law Section 171-i - Enforcement Of Child Support And Combined Child And Spousal Support Arrears.

Legal Research Home > New York Lawyer > Tax > New York Tax Law Section 171-i - Enforcement Of Child Support And Combined Child And Spousal Support Arrears.

    * § 171-i. Enforcement of child support and combined child and spousal
  support arrears. 1. The commissioner, on behalf of the department, shall
  enter into a written agreement with the commissioner of social services,
  on  behalf  of  the department of social services, which shall set forth
  the procedures for the department to collect child support and  combined
  child and spousal support arrears.
    2. Such agreement shall include:
    (a)  the  criteria  for  determining  cases subject to referral to the
  department for enforcement which  shall  not  include  cases  for  which
  payments  are  being received by the support collection unit as a result
  of an income execution issued pursuant  to  section  five  thousand  two
  hundred  forty-one  of  the  civil practice law and rules, and shall not
  include cases in which the obligor has not accumulated  support  arrears
  equivalent to or greater than four months, but shall include cases which
  meet any of the following criteria:
    (i)  cases  in  which  the  obligor  has  accumulated  support arrears
  equivalent to or greater than four months; or
    (ii) cases with support arrears, notwithstanding the  amount  of  such
  arrears, selected by the support collection unit for referral consistent
  with   this  section,  in  consultation  with  the  department  and  the
  department of social services;
    (b) the procedures and criteria under which the department  of  social
  services  and  the department shall identify cases to be referred to the
  department for enforcement;
    (c) the procedure under which the department of social services  shall
  notify and update the commissioner of an obligor's liability for support
  arrears;
    (d)  the  procedures  by  which  the  department and the department of
  social services shall coordinate their support enforcement activities;
    (e) the procedures by which the department notifies the department  of
  social  services  of  monies  collected  and  remits  such monies to the
  department of social services or their fiscal agent for distribution  to
  the appropriate support collection units;
    (f)  the  procedure  under which the commissioner shall be notified by
  the department of social services that an obligor has satisfied  his  or
  her support arrears;
    (g)   the   procedure   under  which  each  department  shall  provide
  notification to the other or to  the  support  collection  unit  of  the
  department  of  social  services  of  any  information with regard to an
  obligor's address, income, or employment, or  identification  of  assets
  which  may  be subject to enforcement by such support collection unit or
  by the department;
    (h) the procedure for the publicizing of sanctions for  nonpayment  of
  support, including enforcement of support arrears by the department; and
    (i)  such  other  matters  as the parties to such agreement shall deem
  necessary to carry out the provisions of this section.
    3. The department of social services shall  send  a  notice  by  first
  class mail to the last known address or such other place where a support
  obligor  is likely to receive notice, no later than thirty days prior to
  the date the department of social services notifies the commissioner  of
  such obligor's liability for support arrears. Such notice shall provide:
    (a)  that  such  obligor  can  avoid notification by the department of
  social services to the commissioner  by  fully  satisfying  the  support
  arrears  or by complying with such other requirements as is provided for
  in paragraph d of subdivision fifteen of section one hundred eleven-b of
  the social services law; and
    (b) the address and telephone number of the  support  collection  unit
  which  such obligor may contact to request information or to arrange for
  payment of the support arrears.
    4. Upon receipt of notification from the department of social services
  of  an  obligor's  eligibility for enforcement of support arrears by the
  department, the commissioner or  his  or  her  agent  is  authorized  to
  initiate  enforcement of such arrears. When such notification is made to
  the commissioner, the department shall be  deemed  to  have  obtained  a
  judgment against such obligor for the full amount of the support arrears
  stated  in  such notice and any subsequent arrears which may become due.
  The department may enforce  the  judgment  thereby  obtained  with  like
  effect  and  in  the  same  manner  prescribed  by  this chapter for the
  collection of tax assessment eligible to be docketed under this  chapter
  as a warrant, except that any payment made by the support obligor to the
  department  to  satisfy  support  arrears  shall  be  paid  over  by the
  department to the department of social services or its fiscal agent  for
  distribution  to  the appropriate support collection unit. Where the sum
  collected by the department exceeds the amount of the  support  arrears,
  and  the  support  obligator also has a liability in respect of any tax,
  fee or other imposition imposed by or pursuant to the authority of  this
  chapter  or  any  other  law  if  such  tax,  fee or other imposition is
  administered by the commissioner, the department may credit such  excess
  against such liability.
    5. (a) For purposes of the confidentiality provisions of this chapter,
  enforcement  activities  undertaken  by  the department pursuant to this
  section shall be considered to be court  actions  or  proceedings  under
  this chapter.
    (b)   Notwithstanding  anything  to  the  contrary  contained  in  the
  confidentiality provisions of this chapter, the department  may  furnish
  the  department  of  social services or the support collection unit with
  the information described in paragraph (g) of subdivision  two  of  this
  section  regarding a support obligor whose case has been referred to the
  commissioner for enforcement pursuant to this section. The department of
  social services or the  support  collection  unit,  as  applicable,  may
  redisclose  such  information only to the extent necessary to secure the
  collection of support arrears from such obligor.
    6. Activities to enforce support arrears undertaken by the  department
  pursuant  to this section shall not in any way limit, restrict or impair
  the department of social  services  from  exercising  its  authority  to
  enforce  support  arrears under applicable laws; provided, however, that
  the department and the department of social  services  shall  coordinate
  their  support  enforcement  activities  in  a  way designed to minimize
  duplication of effort and maximize collection of support arrears.
    7. If, following referral of an obligor's case  to  the  commissioner,
  such obligor commences an administrative or quasi-judicial proceeding or
  any   civil  proceeding  against  the  department  or  the  commissioner
  challenging such referral, then the department of  social  services  and
  the  commissioner of social services shall be substituted as respondents
  or defendants in such proceeding, as the case  may  be.  The  department
  shall  be  bound  by  any decision in such proceeding which is no longer
  subject  to  administrative  or  quasi-judicial  review.   Neither   the
  department  nor  the  commissioner  shall  be  liable  for  any  damages
  sustained by reason of such referral.
    8. Notwithstanding any provision of law to the contrary, a payment  of
  support  arrears  made  to  the department pursuant to the provisions of
  this section shall be deemed to be a payment  of  such  arrears  to  the
  department of social services or its fiscal agent.
    * NB Repealed June 30, 2007

Last modified: September 7, 2006