Garnishment of Income Tax Refunds in the Event of a Default on Payment of Tuition and

Fees. The Department of Education may, subject to the terms and conditions of a Memorandum of Understanding with the Department of Revenue and Taxation, garnish the tax refunds due to any former or current employee who has defaulted on the payment of tuition and fees for in-services training and for which a judgment has been issued. Such garnishment shall not exceed the judgment amount.