N.Y. Tax Law § 1613-A

Current through 2024 NY Law Chapter 678
Section 1613-A - Crediting of lottery prizes against past-due support
(1) The director of the lottery, on behalf of the division of the lottery, shall enter into a written agreement with the commissioner of the office of temporary and disability assistance, on behalf of the state office of temporary and disability assistance, which shall set forth the procedures for crediting any lottery prize of six hundred dollars or more awarded to an individual, estate or trust against past-due support owed by such individual, estate or trust of which the director of the lottery has been notified by the commissioner of the office of temporary and disability assistance pursuant to the provisions of such agreement.
(2) Such agreement shall apply to past-due support which is owed to persons or entities entitled to enforce an order of support with respect to persons receiving services pursuant to title six-A of article three of the social services law. For purposes of this section, an "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, support or child support. For purposes of this section, "past-due support" means the amount of a delinquency determined from an order of support no longer subject to appellate judicial review.
(3) Such agreement shall include:
(a) the procedure under which the state office of temporary and disability assistance shall notify the division of the lottery of liability for past-due support, such procedure to specify when the division of the lottery shall be notified and the content of such notification;
(b) the minimum period of delinquency in payment of past-due support and the minimum amount of past-due support with respect to which the division of the lottery shall, pursuant to this section, credit any lottery prize of six hundred dollars or more against past-due support;
(c) the procedure for reimbursement of the division of the lottery by the state office of temporary and disability assistance for the full cost of carrying out the procedures authorized by this section; and
(d) such other matters as the parties to such agreement shall deem necessary to carry out the provisions of this section.
(4) Prior to awarding any lottery prize of six hundred dollars or more, the division of the lottery shall review the notice of liability of past-due support provided by the state office of temporary and disability assistance. For each lottery prize winner identified on such notice as an individual, estate or trust owing past-due support, the lottery division shall credit to the state office of temporary and disability assistance such amount of the prize to satisfy the past-due support, and any remainder shall be awarded to the prize winner. In cases where the prize winner owes past-due support to more than one person or entity, and the total amount of past-due support provided in the notice of liability of past-due support to the division of the lottery by the state office of temporary and disability assistance exceeds the balance remaining, each such person or entity shall receive a pro rata share of the balance remaining, such share to be based on the amount of past-due support owed to such person or entity as provided to the division of the lottery by such office pursuant to this section. The state office of temporary and disability assistance shall be responsible for determining and distributing each person's or entity's pro rata share of past-due support pursuant to regulations of such office.
(5) The division of the lottery shall certify to the comptroller the total amount of the lottery prize winning to be credited against past-due support and the remainder of such prize winning to be awarded to the prize winner.
(6) The division of the lottery shall notify the prize winner in writing of the total amount of the lottery prize winning to be credited against past-due support and the remainder of such prize winning to be awarded to the prize winner. Such notice shall further advise the prize winner that the office of temporary and disability assistance shall provide separate notice, in writing, to the prize winner of the procedure for and time frame by which the prize winner may contest such crediting.
(7) The office of temporary and disability assistance shall notify the prize winner in writing, of the amount of such prize winning to be credited against past-due support and the procedure and time frame by which the prize winner may contest such crediting based on defenses that are not subject to family court jurisdiction. Such procedure shall include the address and telephone number of the local department of social services' support collection unit which may be contacted with respect to correction of any error in such crediting concerning such individual's, estate's or trust's liability for past-due support or with respect to payment of such liability.
(8)
(a) For purposes of this section, past-due support owed to persons who are receiving services pursuant to title six-A of article three of the social services law may include:
(i) amounts representing delinquencies which have accrued under a court order of support; or
(ii) with respect to any court order of support made which establishes an arrears amount, the entire amount of such arrears.
(b) For the purpose of the state child support enforcement program, any payment made by a respondent which is insufficient to fully satisfy both the current support obligations and a periodic payment toward the balance of any arrears amount established by court order shall be first applied toward the current support obligation or any delinquency thereon and then toward the periodic payment on any arrears amount established by court order unless otherwise required by federal regulation.
(9) From the time the division of the lottery is notified by the state office of temporary and disability assistance of an individual's, estate's or trust's liability for past-due support under the agreement provided for in this section, the division of the lottery and the department shall be relieved from all liability to such individual, estate or trust, their assigns, successors, heirs or representatives for the amount of any lottery prize winning of six hundred dollars or more certified to the comptroller to be credited against past-due support and such individual, estate or trust shall have no right to commence a court action or proceeding or to any other legal recourse against the division of the lottery or the department to recover such overpayment or such interest certified to the comptroller to be credited against past-due support. Provided, however, nothing herein shall be construed to prohibit such individual, estate or trust from proceeding against the state office of temporary and disability assistance or the appropriate local social services district to recover that part of such overpayment or interest thereon so certified to the comptroller to be credited against past-due support which is greater than the amount of past-due support owed by such individual, estate or trust on the date of such certification.
(10) The division of the lottery shall promulgate such rules and regulations as it deems necessary to carry out the provisions of this section.

N.Y. Tax Law § 1613-A