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Title 15 . Revenue
Chapter 125 . (Repealed)
Section 673. Continued enforcement actions and application of payments

15 AAC 125.673. Continued enforcement actions and application of payments

(a) While a parent is participating in the arrears forgiveness program, the agency will

(1) report the parent's arrears, including the certified state debt, to the federal government for attachment, to the extent required by federal law, of any refund of amounts withheld under 26 U.S.C. (Internal Revenue Code) for federal income tax;

(2) attach the parent's permanent fund dividend under AS 43.23;

(3) leave in place all liens previously asserted against property belonging to the parent; however, the parent may negotiate with the agency for release of the lien against specific property; and

(4) continue to report all arrears, including any portion of the certified state debt that has not yet been forgiven under 15 AAC 125.678, to credit bureaus as required under 15 AAC 125.418.

(b) The agency will apply amounts collected under (a) of this section as follows:

(1) amounts collected under (a)(1) of this section through attachment of the parent's federal income tax refund will be applied

(A) first to state debt that has accrued after the certification of the state debt under 15 AAC 125.675;

(B) second to the certified state debt; and

(C) third to arrears owed to the custodial parent;

(2) amounts collected through the attachment of the parent's permanent fund dividend under AS 43.23 will be applied

(A) first to arrears owed to the custodial parent;

(B) second to state debt that has accrued after the certification of the state debt under 15 AAC 125.675; and

(C) third to the certified state debt;

(3) amounts collected through negotiation under (a)(3) of this section of a release of a lien against property will be applied

(A) first to arrears owed to the custodial parent;

(B) second to state debt that has accrued after the certification of the state debt under 15 AAC 125.675; and

(C) third to the certified state debt, but only if the property for which the lien was released was not identified by the parent on the parent's application under 15 AAC 125.660 for participation in the arrears forgiveness program.

(c) Amounts collected through continued enforcement under (a) of this section will not be considered monthly payments under the parent's forgiveness agreement. Amounts collected through continued enforcement under (a) of this section are in addition to the monthly payments required by the forgiveness agreement.

History: Eff. 4/1/2005, Register 173

Authority: AS 25.27.020


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Last modified 7/05/2006