The law allows overdue child support to be paid from a portion of the income tax refund of the parent owing the child support.

If an arrearage threshold has been met, both federal and State tax refunds can be intercepted to pay support arrears. The main responsibilities were credit and collection functions. Federal Law gives Colorado Child Support Enforcement CSE the authority to intercept tax refunds when a past due child support balance exists, whether or not child support payments are being made. Child Support welcomes questions, comments and suggestions regarding the payment intercept.