466 NAC 11-004. FEDERAL INCOME TAX OFFSET DISTRIBUTION

004. FEDERAL INCOME TAX OFFSET DISTRIBUTION. Any amounts collected through federal income tax offset represent an arrears collection and are applied to state debt first. Any amount above the state debt owed is distributed to the court-ordered payee for arrearages owed. Collections in excess of arrearages owed are returned to the obligor whose federal income tax refund was offset.