Sec. 5. (a) If the court receives notification under section 4(b) of this chapter that the obligor is eligible for a state income tax refund, the court shall set the matter for a hearing at least thirty (30) days after the date that the court receives notification under section 4(b) of this chapter.

     (b) If the court sets the matter for a hearing under subsection (a), the court must send notice of the hearing by certified mail, return receipt requested, to the most recent address of the obligor. The notice must include the date of the hearing and a copy of the petition filed under section 2 of this chapter.

     (c) If the court receives notification under section 4(b) of this chapter that the obligor filed a joint state income tax return, the court shall send a notice to the individual with whom the obligor filed a joint state income tax return by certified mail, return receipt requested, and inform the individual:

(1) of the hearing date;

(2) that the court may order the individual’s and obligor’s joint state income tax refund to be intercepted for the obligor’s past due child support payments; and

(3) that the individual may petition the court or provide testimony at the hearing that the individual believes that part of the individual’s and obligor’s joint state income tax refund should not be intercepted for the obligor’s child support and should be paid to the individual.

As added by P.L.27-2004, SEC.4.