New York Consolidated Laws, Social Services Law - SOS § 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 five-B of the family court act which requires the payment of alimony, maintenance or support.

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.