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Child Care Scholarship Policy Manual 180
7.1.7 TAX LIENS AND LEVIES If a Child Care Scholarship Program provider does not pay their applicable state or federal taxes, a lien or levy may be imposed on their Child Care Scholarship Program reimbursements by the Internal Revenue Service and/or the State Revenue Department through the Comptroller General’s Office. The provider’s reimbursement will continue to be garnished until the unpaid amount of taxes has been recouped.