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.
23 Pa.C.S. § 4307
State income tax intercept
Known as the Domestic Relations Code
The act spans §§ 23-101 to 23-8415 (374 sections).
(Dec. 16, 1997, P.L.549, No.58, eff
Official source: Pennsylvania General Assembly. Reproduced from public-domain Pennsylvania statutes; confirm against the official source for the current text. Not legal advice.