§ 16-18.5-106.8 — State income tax refund offsets - restitution - definitions

Colorado § 16-18.5-106.8

• Jurisdiction: Colorado
• Title 16: Criminal
• Art.: Restitution in Criminal Actions

Text

(1)
In any case in which a defendant has an unsatisfied restitution obligation ordered
pursuant to section 18-1.3-603 or 19-2.5-1104, 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 39-21-108 (3). For any
restitution 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 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.

(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 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

(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 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.

(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 restitution and the amount of the outstanding
restitution.

(4) The department of revenue is authorized to receive data from the judicial
department and execute offsets of state income tax refunds in accordance with
this section and section 39-21-108 (3), C.R.S.

(5) 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 19-2.5-1104.

Legislative History

Source: L. 2004: Entire section added, p. 1258, � 3, effective August 4. L. 2021: IP(1) and (5) amended, (SB 21-059), ch. 136, p. 715, � 30, effective October 1.