Section 111-Y. Spousal support; crediting of overpayments of tax to past-due support

1.  The department shall provide services for the crediting of
  overpayments of tax to past-due support, pursuant to section one hundred
  seventy-one-c of the tax law, which is owed to  any  current  or  former
  spouse  entitled  to  enforce  an  order  of support, who applies to the
  department for such services, if such spouse is not eligible to  receive
  services  pursuant  to title six-A of this article. For purposes of this
  section, "order of support" means any final order, decree or judgment in
  a matrimonial action or family court proceeding, or any foreign  support
  order, decree or judgment which is registered pursuant to article 5-B of
  the  family court act which requires the payment of alimony, maintenance
  or support.
    2. (a) An applicant for services under this section shall provide  the
  department with the following:
    (i)  a  certified transcript of a money judgment for a sum certain for
  arrears accrued under an order of support;
    (ii) a sworn statement that the order of support is no longer  subject
  to  appellate  judicial review and that the sum set forth as uncollected
  on the judgment is accurate;
    (iii) the name and address of the applicant; and
    (iv) the name, last known address and social security  number  of  the
  person  or  entity  owning  past-due support against whom a judgment has
  been obtained.
    (b) If an application for services is rejected by the department,  the
  department  shall inform the applicant in writing of the reason for such
  rejection.
    3. An applicant for services under this section shall  receive  a  pro
  rata  share  of  the overpayment of tax, based on the amount of past-due
  support owed to such applicant as certified to the tax commission by the
  department pursuant to section one hundred seventy-one-c of the tax law,
  in cases where the individual, estate or trust owing past-due support to
  such applicant owes past-due support to other  persons  or  entities  so
  certified to the tax commission by the department.
    4.  The  department shall promulgate such regulations as are necessary
  to carry out the provisions of this section, including regulations as to
  the date by which an applicant for services  under  this  section  shall
  provide  the  department with the information and documentation required
  in subdivision two of this section.