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DAVIS v. N.C. DEPT. OF HUMAN RESOURCES

No. 314A97.

505 S.E.2d 77 (1998)

349 N.C. 208

Haywood C. DAVIS, Petitioner, v. NORTH CAROLINA DEPARTMENT OF HUMAN RESOURCES, DIVISION OF SOCIAL SERVICES, CHILD SUPPORT ENFORCEMENT SECTION, Respondent.

Supreme Court of North Carolina.

October 9, 1998.

Attorney(s) appearing for the Case

Reid, Lewis, Deese, Nance & Person by Renny W. Deese, Fayetteville, for petitioner-appellant and -appellee.

Michael F. Easley, Attorney General by Gerald K. Robbins, Assistant Attorney General, for respondent-appellant and -appellee.

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...

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