Section 111-Z. Spousal and child 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
  persons  entitled  to  enforce  an  order  of  support,  for persons not
  receiving  public  assistance  who  are  eligible  to  receive  services
  pursuant  to  title  six-A  of this article, but who do not receive such
  services. For purposes of this section, "order of  support"  shall  mean
  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 five-B of the family court  act  which
  requires the payment of alimony, maintenance, support or child 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 owing 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.
    (c) The department shall inform applicants  for  services  under  this
  section  of  the  support  collection and enforcement services available
  through the support collection units pursuant to  title  six-A  of  this
  article.
    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 may charge an  applicant  for  services  under  this
  section a fee based on cost, but not to exceed the lesser of twenty-five
  dollars  or the amount of overpayment of tax received by the department.
  The department shall recover such fee from such overpayment and pay  any
  balance  to  the  applicant.  The fee provided for herein shall not be a
  charge against the individual, estate or trust owing past-due support.
    5. 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.