§ 171-c. Certain overpayments credited against past-due support. (1)\nThe commissioner, on behalf of the department, shall enter into a\nwritten agreement with the commissioner of the office of temporary and\ndisability assistance, on behalf of the state office of temporary and\ndisability assistance, which shall set forth the procedures for\ncrediting any overpayment by an individual, estate or trust of income\ntax imposed by article twenty-two of this chapter, city personal income\ntax on residents imposed pursuant to the authority of article thirty of\nthis chapter, city income tax surcharge on residents imposed pursuant to\nthe authority of article thirty-A of this chapter and city earnings tax\non nonresidents imposed pursuant to the authority of article thirty-B of\nthis chapter and the interest on such overpayments against past-due\nsupport owed by such individual, estate or trust of which the\ncommissioner has been notified by the commissioner of the office of\ntemporary and disability assistance pursuant to the provisions of such\nagreement.\n (2) Such agreement shall apply to past-due support which is owed to\npersons or entities entitled to enforce an order of support. For\npurposes of this section, an "order of support" means any final order,\ndecree or judgment in a matrimonial action or family court proceeding,\nor any foreign support order, decree or judgment which is registered\npursuant to section thirty-seven-a of the domestic relations law, which\nrequires the payment of alimony, maintenance, support or child support.\nFor purposes of this section, "past-due support" means the amount of a\ndelinquency determined from an order of support no longer subject to\nappellate judicial review.\n (3) Such agreement shall include:\n (a) the procedure under which the state department of office of\ntemporary and disability assistance shall notify the commissioner of\nliability for past-due support, such procedure to specify when the\ncommissioner shall be notified and the content of such notification;\n (b) the minimum period of delinquency in payment of past-due support\nand the minimum amount of past-due support with respect to which the\ncommissioner of taxation and finance shall, pursuant to this section,\ncredit an overpayment against past-due support;\n (c) the procedure for reimbursement of the commissioner by the state\noffice of temporary and disability assistance for the full cost of\ncarrying out the procedures authorized by this section;\n (d) such other matters as the parties to such agreement shall deem\nnecessary to carry out the provisions of this section; and\n (e) the procedure for reimbursement of the comptroller by the state\noffice of temporary and disability assistance for any overpayment and\ninterest thereon which has been credited against past due support owed\nby a taxpayer filing a joint return, but which has been refunded by the\ncomptroller, pursuant to paragraph six of subsection (b) of section six\nhundred fifty-one of this chapter, to a spouse not liable for the past\ndue support owed by such taxpayer.\n (4) (a) With regard to persons owed past-due support who are receiving\nservices pursuant to title six-A of article three of the social services\nlaw, no later than thirty days prior to the date a local social services\ndistrict requests the state office of temporary and disability\nassistance to notify the commissioner of the liability of an individual,\nestate or trust for past-due support, such district shall notify such\nindividual, estate or trust in writing that such request may be made and\nshall also notify him or it that he or it may correct any error in such\nrequest and may avoid such notification by the office of temporary and\ndisability assistance to the commissioner by satisfying such liability\nwithin thirty days of the date of the written notice from the local\nsocial services district to such individual, estate or trust. Such\nnotice shall also set forth the name
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