C.R.S.
Section 16-11-101.8
State income tax refund and lottery winnings offsets
- fines, fees, costs, or surcharges
- definitions
(1)
In any case in which a defendant has an unsatisfied fine, fee, cost, or surcharge obligation imposed pursuant to law or a court order, the judicial department is authorized to transmit data concerning the obligation to the department of revenue for the purpose of conducting a data match and offsetting the obligation against a state income tax refund pursuant to section 39-21-108 (3) or lottery winnings pursuant to section 44-40-114. For any obligation identified by the judicial department for offset, the state court administrator shall:(a)
On at least an annual basis, certify to the department of revenue the social security number of the defendant who is obligated to pay the obligation and the amount of the outstanding obligation. The department of revenue may request additional identifying information from the judicial department that is necessary to obtain an accurate data match.(b)
Upon notification by the department of revenue of a data match, notify the appropriate court that a match has occurred and that an offset is pending and provide to the court the identifying information received from the department concerning the defendant whose state income tax refund is subject to the offset;(c)
Provide or require the appropriate court to provide written notice to the defendant that the state intends to offset the defendant’s obligation against his or her state income tax refund or lottery winnings and that the defendant has the right to object to the offset and request an administrative review; and(d)
Upon receipt of funds for offset from the department of revenue, transmit the funds to the appropriate court.(2)
The clerk of court shall apply funds received pursuant to this section to the defendant’s outstanding fines, fees, costs, or surcharges. If the moneys received exceed the defendant’s current obligation, the excess may be applied to other financial obligations the defendant owes the court or the judicial department. If no other financial obligations are owed, the clerk of court shall refund any excess moneys to the defendant.(3)
The state court administrator may adopt rules establishing the process by which a defendant may object to an offset and request an administrative review. The sole issues to be determined at the administrative review shall be whether the person is required to pay the fines, fees, costs, or surcharges pursuant to law or an order entered by a court of this state and the amount of the outstanding fines, fees, costs, or surcharges.(4)
The department of revenue is authorized to receive data from the judicial department and execute offsets of state income tax refunds and lottery winnings in accordance with this section and sections 39-21-108 (3) and 44-40-114.(5)
As used in this section, “defendant” means any person who has been assessed a fine, fee, cost, or surcharge as an adult or juvenile pursuant to law or a court order.
Source:
Section 16-11-101.8 — State income tax refund and lottery winnings offsets - fines, fees, costs, or surcharges - definitions, https://leg.colorado.gov/sites/default/files/images/olls/crs2023-title-16.pdf (accessed Oct. 20, 2023).
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