State income tax refund offsets - restitution - definitions.

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(1) In any case in which a defendant has an unsatisfied restitution obligation ordered pursuant to section 18-1.3-603 or 19-2-918, C.R.S., 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 restitution obligation against a state income tax refund pursuant to section 39-21108 (3), C.R.S. For any restitution obligation identified by the judicial department for offset, the state court administrator shall:

  1. On at least an annual basis, certify to the department of revenue the social securitynumber of the defendant who is obligated to pay the restitution obligation and the amount of the outstanding restitution obligation. The department of revenue may request additional identifying information from the judicial department that is necessary to obtain an accurate data match.

  2. 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;

  3. Provide or require the appropriate court to provide written notice to the defendantthat the state intends to offset the defendant's restitution obligation against his or her state income tax refund and that the defendant has the right to object to the offset and request an administrative review; and

  4. Upon receipt of funds for offset from the department of revenue, transmit the fundsto the appropriate court.

  1. The clerk of court shall apply funds received pursuant to this section to the defendant's outstanding restitution obligation. If the moneys received exceed the defendant's current restitution 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 to the defendant.

  2. The state court administrator may adopt rules establishing the process by which adefendant 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 restitution and the amount of the outstanding restitution.

  3. The department of revenue is authorized to receive data from the judicial departmentand execute offsets of state income tax refunds in accordance with this section and section 3921-108 (3), C.R.S.

  4. As used in this section, "defendant" means any person, including an adult or juvenile,who has been ordered to pay restitution pursuant to section 18-1.3-603 or 19-2-918, C.R.S.

Source: L. 2004: Entire section added, p. 1258, § 3, effective August 4.


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