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![]() ![]() ![]() (3) If funds remain available after the disbursement to the IV–D agency or if no such obligation to the IV–D agency is owed, the operator shall disburse to the department of revenue the full amount of the cash or prize or such portion of the cash prize that satisfies the winner’s past-due tax liability. (2) Subsequent to statutory state and federal tax withholding, the operator shall first disburse to the IV–D agency the full amount of the cash or prize or such portion of the cash or prize that satisfies the winner’s past-due child support obligation. (1) If the winner of the cash or prize owes past-due child support or has a past-due tax liability, the operator shall notify the IV–D agency or the commonwealth, as applicable, of the winner’s name, address and social security number. ![]()
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