HARRY HUGHES, Governor

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(1)  THE FULL NAME OF THE OBLIGOR, AND ANY OTHER NAMES
KNOWN TO BE USED BY THE OBLIGOR;

(2)  THE ADDRESS AND THE SOCIAL SECURITY NUMBER OF THE
OBLIGOR; AND

(3)  THE AMOUNT OF THE ARREARAGE.

(D) STATE COMPTROLLER NOT TO QUESTION CERTIFICATION.

THE STATE COMPTROLLER MAY NOT QUESTION THE CERTIFICATION
MADE BY THE ADMINISTRATION.

(E) DUTIES OF STATE COMPTROLLER.

THE STATE COMPTROLLER SHALL:

(1) WITHHOLD AND PAY TO THE ADMINISTRATION ANY INCOME
TAX REFUND DUE TO THE OBLIGOR, IN AN AMOUNT NOT MORE THAN THE
AMOUNT OF THE ARREARAGE;

(2) PAY TO THE OBLIGOR ANY PART OF THE INCOME TAX
REFUND OVER THE AMOUNT OF THE ARREARAGE; AND

(3) NOTIFY THE OBLIGOR OF:

(I) THE AMOUNT PAID TO THE ADMINISTRATION; AND

(II) THE RIGHT OF THE OBLIGOR UNDER SUBSECTION
(F) OF THIS SECTION.

(F) REVIEW OF CERTIFICATE OR WITHHOLDING.

(1) ON RECEIPT OF NOTICE FROM THE STATE COMPTROLLER;
ANY OBLIGOR WHO DISPUTES THE EXISTENCE OR AMOUNT OF THE ARREARAGE
MAY ASK THE ADMINISTRATION TO INVESTIGATE THE ARREARAGE.

(2) ON RECEIPT OF A REQUEST FOR INVESTIGATION FROM
THE OBLIGOR, THE ADMINISTRATION SHALL:

(I) CONDUCT AN INVESTIGATION AS TO THE ACCURACY
OF THE REPORTED ARREARAGE; AND

(II) IF THE ADMINISTRATION FINDS THAT THERE IS
AN ERROR, CORRECT THE AMOUNT OF THE REPORTED ARREARAGE OR
WITHDRAW THE CERTIFICATION.

(3) IF THE OBLIGOR DISAGREES WITH THE FINDINGS THAT
THE ADMINISTRATION MAKES AS A RESULT OF THE INVESTIGATION, THE
OBLIGOR MAY APPEAL THE FINDINGS TO THE ADMINISTRATION.

(4) IF THE ADMINISTRATION FINDS THAT AN EXCESSIVE
AMOUNT WAS WITHHELD FROM THE OBLIGOR'S INCOME TAX REFUND, THE
ADMINISTRATION PROMPTLY SHALL PAY TO THE TAXPAYER THE EXCESS
AMOUNT WITHHELD.