Garnishment of Income Tax Refunds in the Event of

Default. The Board may, subject to the terms and conditions of a Memorandum of Understanding with the Department of Revenue and Taxation, garnish the tax refunds due to any recipients of assistance pursuant to this Chapter and/or recipients co-signer(s) who has defaulted on the repayment of such assistance and a judgment has been issued. Such garnishment shall not exceed the judgment amount.