(305 ILCS 5/10-17.5) (from Ch. 23, par. 10-17.5)
Sec. 10-17.5.
State Income Tax Refund and Other Payment Intercept.
The
Illinois Department may provide by rule for certification to the
Comptroller of past due support owed by responsible relatives under a
support order entered by a court or administrative body of this or any
other State on behalf of resident or non-resident persons. The purpose of
certification shall be to intercept state income tax refunds and other
payments due such relatives in order to satisfy such past due support, in
whole or in part, whether or not such support is owed to the State. The
rule shall provide for notice to and an opportunity to be heard by the
responsible relative and any joint payee affected and any final
administrative decision rendered by the Department shall be reviewed only
under and in accordance with the Administrative Review Law. In any case
where a state income tax refund is intercepted wrongfully or erroneously,
the Department shall pay to such relative and any joint payee affected the
amount of the refund plus interest, if any, on such amount at the rate of
9% per annum (or at such adjusted rate as is established under Section 6621(b)
of the Internal Revenue Code). Interest shall be calculated from the
date the Department receives the refund or from 60 days following the date
the Department receives a request to be heard, whichever is later, until
the date of payment to such relative and joint payee.
(Source: P.A. 85-1440.)
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