Connecticut § 52-362h - Defense re withholding support arrearage from federal and state income tax refunds.
Full text of Connecticut Connecticut General Statutes § 52-362h — Defense re withholding support arrearage from federal and state income tax refunds., with citation guidance and answers to common questions.
§ 52-362h. Defense re withholding support arrearage from federal and state income tax refunds.
Sec. 52-362h. Defense re withholding support arrearage from federal and state income tax refunds. For the purpose only of submission to the Internal Revenue Service for the withholding from federal income tax refunds or submission to the Commissioner of Administrative Services for the withholding from state income tax refunds, beginning with the tax year 1992, past-due support for a minor child shall not be considered owing to the state if the person against whom such withholding is sought at the time of the withholding (1) is the legal guardian of the minor child and resides with the child or (2) is not the legal guardian of the minor child but has resided with the child either for six months immediately preceding the withholding or for at least six months of the tax year in question. Any notice given to an obligor shall inform him of the circumstances in which a submission for such withholding from a federal or state tax refund shall not be made and shall permit the obligor to obtain a hearing at which he may attempt to demonstrate the existence of such circumstances.
(P.A. 91-391, S. 13; P.A. 92-253, S. 6.)
History: P.A. 92-253 added phrase “or submission to the commissioner of administrative services for the withholding from state income tax refunds”.
Source: official Connecticut text · Last verified 2026-08-27
Frequently Asked Questions About Connecticut § 52-362h
What does Connecticut General Statutes § 52-362h cover?
Section 52-362h ("Defense re withholding support arrearage from federal and state income tax refunds.") is part of the Connecticut General Statutes, the codified statutory law of Connecticut. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Connecticut § 52-362h?
A common citation format is "Connecticut General Statutes § 52-362h" (Connecticut). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Connecticut law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Connecticut official source linked on this page or consult a licensed Connecticut attorney.
How does Connecticut § 52-362h apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Connecticut can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Connecticut.