2010 Pennsylvania Code
Title 23 - DOMESTIC RELATIONS
Chapter 43 - Support Matters Generally
4307 - State income tax intercept.

     § 4307.  State income tax intercept.
        The department shall have the authority to implement a State
     income tax refund intercept program pursuant to section
     466(a)(3) of the Social Security Act (Public Law 74-271, 42
     U.S.C. § 666(a)(3)) when, in the judgment of the department, it
     is cost effective to do so.
     (Dec. 16, 1997, P.L.549, No.58, eff. Jan. 1, 1998)

        1997 Amendment.  Act 58 of 1997 was suspended by Pennsylvania
     Rule of Civil Procedure No. 1910.50(3), as amended May 31, 2000,
     insofar as it is inconsistent with Rule No.1910.20 relating to
     the availability of remedies for collection of past due and
     overdue support.