CALIFORNIA FAMILY LAW
...Enforcement
......Support Orders
.........Arrearages
............Tax Intercept Program
5 Cards On This Topic:

Federal tax intercept procedures for collection of past due child support.

State tax intercept program.

Limitations on collection of child support against disabled payors by Franchise Tax Board.

If parent is in compliance with court ordered payments on arrearages, FTB may take no additional actions to collect.

Upon proper application, Treasury must return to joint-filing W her share of tax refund withheld to pay H's past-due child support.