§ 40-6-21.2 - Child medical support garnishment – State income tax offset.
SECTION 40-6-21.2
§ 40-6-21.2 Child medical supportgarnishment – State income tax offset. – (a) The department of human services may garnish the wages, salary or otherincome of, and withhold amounts from state income tax refunds due to, anyperson who:
(1) Is required by court or administrative order to providecoverage of the cost of health services to a child eligible for medicalassistance under chapter 8 of title 40 and title XIX of the Social SecurityAct, 42 U.S.C. § 1396 et seq.; and
(2) Has received payment from a third party for the costs ofsuch services but has not used the payments to reimburse either the otherparent or guardian of the child or the provider of the services, to the extentnecessary to reimburse the department of human services for its costs, butclaims for current and past due child support shall take priority over theseclaims.
(b) Garnishment proceedings may be commenced and enforced inthe family court under chapters 5, 8, 9, 11, 13, 15, and 16 of title 15.
(c) Withholding from state income tax refunds shall beenforced in accordance with chapter 30.1 of title 44.