§ 44-30.1-6. Priority.
(a) The division of taxation has priority over the claimant agency for collection of tax liabilities. After this priority, the department of human services has priority, to the extent necessary for the enforcement of child support orders issued by any court of competent jurisdiction, over any other claimant agency.
(b) The department of labor and training has priority, to the extent necessary for the collection of benefit overpayments and interest owed over any other claimant agency.
[See § 12-1-15.]
History of Section.P.L. 1982, ch. 111, § 1; P.L. 1983, ch. 102, § 2; P.L. 1995, ch. 370, art. 29, § 9; P.L. 1995, ch. 374, § 9; P.L. 1999, ch. 170, § 2.
Structure Rhode Island General Laws
Chapter 44-30.1 - Setoff of Refund of Personal Income Tax
Section 44-30.1-1. - Definitions.
Section 44-30.1-2. - Remedy additional.
Section 44-30.1-3. - Collection of debts by setoff.
Section 44-30.1-4. - Procedures for setoff and notification of a debtor.
Section 44-30.1-5. - Hearing procedures.
Section 44-30.1-6. - Priority.
Section 44-30.1-7. - Rules and regulations.
Section 44-30.1-8. - Confidentiality exemption — Nondisclosure.