Sec. 345.3. Establishment of procedures

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The department will accept and process applications made pursuant to sections 111-m and 111-n of the Social Services Law, and in accordance with the provisions of this Part, for the purpose of satisfying past-due support obligations through the offset of New York State income tax refunds and city income/earnings tax refunds due as a result of overpayments made to the New York State Department of Taxation and Finance.

                    
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