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[–] 2 pts

They don't pay her directly, the state pays her, then it tries to collect from them.

[–] 2 pts

Yep. As an employer this sucks. I've got to check with the state and confirm if some random guy I just hired owes money to the state. If he does, then I've got to withhold part of his paycheck and send it to the state. If I don't check and don't do all the extra paperwork then I'm guilty and the state will come after me.