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§ 11.1302.1. State income tax intercept

Purdon's Pennsylvania Statutes and Consolidated StatutesTitle 18 P.S. Crimes and OffensesEffective: January 17, 2017

Purdon's Pennsylvania Statutes and Consolidated Statutes
Title 18 P.S. Crimes and Offenses
Chapter 2. Crime Victims Act (Refs & Annos)
Chapter 13. Enforcement
Effective: January 17, 2017
18 P.S. § 11.1302.1
§ 11.1302.1. State income tax intercept
(a) Duty of Department of Revenue.--In the case of any taxpayer due to receive a refund of a payment of tax under Article III of the act of March 4, 1971 (P.L. 6, No. 2),1 known as the Tax Reform Code of 1971, the Department of Revenue shall deduct from the refund the amount of any court-ordered obligation arising from a criminal prosecution or proceeding, pay the amount deducted to the clerk of court for the county in which the order was entered, notify the taxpayer of a payment made under this section and pay any amount remaining to the taxpayer.
(b) Priority.--A deduction under subsection (a) shall be given priority after any deduction for delinquent Pennsylvania State income tax obligations or delinquent support under 23 Pa.C.S. § 4307 (relating to State income tax intercept).
(c) Administrative fee.--The Department of Revenue may determine and set a fee to cover the actual costs to administer this section and may deduct the calculated amount from the refund subject to a deduction under this section.
(d) Report.--The Department of Revenue shall annually report to the Pennsylvania Commission on Crime and Delinquency, the Finance Committee of the Senate and the Finance Committee of the House of Representatives the amount of court-ordered obligations collected under this section.
(e) Duty of the Administrative Office of Pennsylvania Courts.--The Administrative Office of Pennsylvania Courts shall provide the Department of Revenue with the information necessary to fulfill its duties under subsection (a).

Credits

1998, Nov. 24, P.L. 882, No. 111, § 1302.1, added 2016, July 20, P.L. 828, No. 93, § 1, effective in 180 days [Jan. 17, 2017].

Footnotes

72 P.S. § 7301 et seq.
18 P.S. § 11.1302.1, PA ST 18 P.S. § 11.1302.1
Current through the end of the 2023 Regular Session. Some statute sections may be more current, see credits for details.
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