Davis v. North Carolina Department of Human Resources

LAKE, Justice.

This case presents for determination the issue of whether a parent who has paid child support according to a court order, but still owes arrears, may have his federal and state income-tax refunds intercepted by a state agency. The Court of Appeals held that the petitioner’s federal income-tax refund should not have been intercepted but approved respondent’s interception of petitioner’s state-income tax refund. For the reasons stated below, we affirm the Court of Appeals’ conclusion that petitioner’s federal income-tax refund should not have been intercepted, but we reverse the…