WVC 48 - 18 - 117
§48-18-117. Obtaining support from federal tax refunds.
The Commissioner shall, by legislative rule promulgated
pursuant to chapter twenty-nine-a of this code, place in effect
procedures necessary for the Bureau for Child Support Enforcement
to obtain payment of past due support from federal tax refunds from
overpayments made to the Secretary of the Treasury of the United
States. The Bureau for Child Support Enforcement shall take all
steps necessary to implement and utilize such procedures.