(1)(i) Make reasonable efforts to determine if the prizewinner has an outstanding State tax liability prior to paying the lottery prize. If the Department of Revenue determines that the prizewinner has an outstanding State tax liability and the rights to appeal have expired with no appeal having been taken or, if an appeal has been taken, it has been resolved and is not pending, the Department of Revenue shall deduct from the lottery prize the amount of outstanding State tax liability. A deduction under this subparagraph may only be made after the Department of Revenue determines under 23 Pa.C.S. § 4308 (relating to lottery winnings intercept) that either the lottery prize is not subject to a deduction for delinquent support or that, after deducting for delinquent support, prize amounts remain that can be subject to deduction for the amount of the outstanding State tax liability.

(ii) First, pay the amount deducted for support as provided in 23 Pa.C.S. § 4308 and, second, apply the amount deducted for any outstanding State tax liability to the prizewinner's delinquent support obligations or outstanding State tax liability.

(3)(i) In conjunction with the Administrative Office of Pennsylvania Courts, make a reasonable effort to determine if the prizewinner owes court-ordered obligations for crimes as defined in section 103 of the act of November 24, 1998 (P.L. 882, No. 111),¹ known as the “Crime Victims Act.” If a determination is made that the prizewinner owes court-ordered obligations, the Administrative Office of Pennsylvania Courts shall provide the Department of Revenue with the total amount of obligations owed.

(ii) If it is determined under subparagraph (i) that the prizewinner owes court-ordered obligations, deduct from the amount of the lottery prize remaining after the deductions made under paragraph (1) the amount of the obligations owed.

(iii) Pay the amounts deducted under subparagraph (ii) as provided by applicable law to satisfy or partially satisfy the prizewinner's court-ordered obligations to the clerk of courts of the county in which the court order was issued.

(i) award the prizewinner the amount of the lottery prize to be paid to the prizewinner after any deductions made under paragraphs (1) and (3) and subsection (c); and

(ii) if applicable, notify the prizewinner that part or all of the lottery prize was used to satisfy the prizewinner's obligations described in paragraphs (1) and (3). If the amount of the lottery prize is not sufficient to fully satisfy any of the obligations of the prizewinner, the prizewinner shall owe the balance of the obligations as provided under applicable law.