RS 236.9 - Collection of child support; cooperative program
A. In addition to other remedies provided in this Subpart, if a defendant violates the terms of a court order, issued pursuant to the provisions of R.S. 46:236.1.1 et seq., 236.2, R.S. 13:4241 and Children's Code Article 1301 et seq. requiring him to pay child support, the delinquency may be reported to the Department of Revenue. Such a report shall be deemed a referral for collection of delinquent child support.
B. When a delinquency is referred to the Department of Revenue, hereinafter referred to in this Section as the "department", pursuant to the provisions of this Section, the amount of child support due, and any accrued interest and costs shall be collected from the obligated parent by the department in any manner authorized by law, and as specifically provided in Part III of Chapter 18 of Subtitle II of Title 47 of the Louisiana Revised Statutes. All funds generated from the collection efforts shall be remitted periodically to the Department of Children and Family Services for distribution as provided by law for collected child support payments. However, the department shall be entitled to any allowable federal reimbursement, and to fifty percent of any fees or payments that would ordinarily be due to the Department of Children and Family Services for the collection made, except for incentives.
C. The department shall treat the delinquency referral in the same manner as an assessment that has become final without restriction or delay. Thus, the department need only give the obligated parent notice that he has sixty days within which to pay the delinquent amount, and inform the parent of the department's intent to use the various collection means available under law in its collection efforts after the expiration of the sixty day period, including the filing of liens, and invoking of distraint proceedings.
D. If the official acting on behalf of the department finds that an obligated parent is undertaking acts that tend to prejudice or render wholly or partly ineffectual, any efforts to collect the payments due, the department shall act immediately to institute collection measures without necessity of the sixty-day delay.
E. The referred child support delinquency shall be final and due and payable, however, no expenses or fees incurred by the department in the collection shall be the obligation of the already obligated parent.
F. Notwithstanding any provision of law to the contrary, upon the request of the secretary of the department, any employer or payor of any income to the obligated parent shall provide to the department verification of employment or payment and the address and social security number of such parent. All such information shall remain confidential except as used for the purposes of this Section. Likewise, upon the request of the secretary, a financial institution shall disclose information concerning funds and other assets on deposit belonging to the obligated parent subject to notice required by law.
G. In the event the collection action would cause undue hardship to the obligated parent, would threaten the health or welfare of his family, or would cause irreparable loss, the obligated parent may so notify the secretary. In such case, the secretary may, in his discretion, refer the receipt of such information to the secretary of the Department of Children and Family Services, who shall determine whether to halt the department's collection procedures.
H. Should the use of collection procedures pursuant to the provisions of this Section result in the overpayment of a liability, the obligated parent shall be entitled to an offset as to additional child support responsibility, or to a refund. However, in no case shall the department be liable for damages due to an overpayment, or for any effort undertaken in the collection process that does not constitute a willful and wanton act.
I. A child support delinquency referred to under these provisions shall have the same priority against attachment, execution, assignment and other collection action as is provided for child support payments by law.
J. For the collection of any child support delinquency from an obligated parent who is out of state, the department is authorized to utilize the procedures and mechanisms currently available for collection of taxes owed from out-of-state taxpayers. To this end, the child support delinquency shall be considered a final assessment as to an out-of-state obligated parent, and the department may seek reciprocal agreements with other states, and may share information with the United States Internal Revenue Service in an effort to improve collections.
K. The Department of Revenue and the Department of Children and Family Services are hereby authorized to promulgate rules and regulations as may be necessary to effectuate the provisions of this Section, and to enter into interagency agreements as necessary.
Acts 1995, No. 894, §1; Acts 2003, No. 1068, §9, eff. July 2, 2003.