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Intercepts

Federal Tax Offset
Federal Law gives Colorado Child Support Services (CSS) the authority to intercept Federal Tax Refunds when a past due child support balance exists, whether or not child support payments are being made.


Legal Authority:
Executive Order 13019, September 28, 1996
31 CFR 285
45 CFR 302.60


Colorado State Tax Refund Offset
Federal Law gives CSS the authority to intercept State Income Tax Refunds when obligations are past due and owing whether or not child support payments are being made.


Legal Authority:
45 CFR 302.70
45 CFR 303.102
Section 26-13-111, C.R.S.


State Vendor Offset
CSS intercepts payments to vendors who owe child support debt or arrearages. A state vendor is an individual who has entered into a contract with the State of Colorado to provide goods or services for a fee. Vendor Offset can also collect money for other debts owed; however, child support arrearage takes priority over other state agency collections.


Legal Authority:
Section 24-30-202.4, C.R.S.


Federal Administrative Payment Offset
Federal Law gives CSS authority to intercept payments made to Federal retirees, vendors or contractors of the Federal government, and travel advances or reimbursement made to Federal employees for the payment of past due child support.


Legal Authority:
Executive Order 13019, September 28, 1996, 31 CFR 285


Lottery Winnings Offset
CSS intercepts cash prizes, non-cash prize merchandise or a combination of merchandise and cash lottery winnings from parties who owe past due child support.


Legal Authority:
Section 26-13-118, C.R.S.
Section 26-13-106, C.R.S.


Financial Institution Data Match
CSS issues Notices of Lien and Levy to freeze and seize the contents of financial accounts owned by a parent who has a past due child support debt.


Legal Authority:
Public Law 104-193, Section 372
42 U.S.C., Section 666(17)
Public Law 105-200
Section 26-13-128, C.R.S.
Section 14-10-122(1.5) (a) C.R.S.


Gambling Payment Intercepts
Colorado law allows the CSS to intercept Colorado race track and casino gambling cash winnings form parties owing past due child support and/or costs.


Legal Authority:
Section 19-35-24, C.R.S.
Section 26-13-26, C.R.S.


Unclaimed Property Offset
Colorado law allows the CSS to offset against claims for property, through the "Great Colorado Pay Back," by persons owing child support. Child support includes the amount of current child support, costs and arrearages, including retroactive child support, and/or child support when combined with spousal maintenance.


Legal Authority:
Section 26-13-118.5, C.R.S.
Section 38-13-117.3, C.R.S.



Updated May 2016

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