CHAPTER 253

AN ACT TO AMEND TITLES 10 AND 30, DELAWARE CODE, TO PROVIDE FOR INCOME TAX REFUNDS TO BE APPLIED TO DELINQUENT SUPPORT PAYMENT.

Be it enacted by the General Assembly of the State of Delaware:

Section 1. Chapter 9, Title 10, Delaware Code, is amended by adding a new Section 964, to read as follows:

§ 964. Individuals in arrears in support payments

(a) Not later than December 31 and March 31 in every calendar year, the Court shall forward to the State Tax Department the names of all persons who have failed to comply with any valid support order of the Court, or who are then in arrears in any support payments due pursuant to any valid Court order.

(b) The Court shall credit all payments from the State Tax Department made pursuant to section 1183, Title 30, Delaware Code, to the account of the individual who is in arrears in his support payments. All money in excess of the arrearage shall be paid over to the individual.

Section 2. Chapter 11, Title 10, Delaware Code, is amended by adding a new Section 1159, to read as follows:

§ 1159. Individuals in arrears in support payments

(a) Not later than December 31 and March 31 in every calendar year, the Court shall forward to the State Tax Department the names of all persons who have failed to comply with any valid support order of the Court, or who are then in arrears in any support payments due pursuant to any valid Court order.

(b) The Court shall credit all payments from the State Tax Department made pursuant to section 1183, Title 30, Delaware Code, to the account of the individual who is in arrears in his support payments. All money in excess of the arrearage shall be paid over to the individual.

Section 3. Section 1183, Chapter 11, Title 30, Delaware Code, is amended by adding a new subsection (f), to read as follows:

(f) All refunds due to any individual, which individual's name has been forwarded to the Tax Department by the Family Court of New Castle County, pursuant to section 964, Title 10, Delaware Code, or by the Family Court of Kent and Sussex Counties pursuant to section 1159, Title 10, Delaware Code, shall be paid to the respective Family Court and a notice of such payment shall be sent to the individual.

Approved July 10, 1969.