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House Bill 1381

Introduced House Bill (H)

DIGEST

Income tax refund intercepts. Provides that the department of state revenue (department) may collect debts of a local unit of government through tax refund set off. Provides that the department may enter into a contract with a nonprofit entity to establish a clearinghouse to act as an intermediary whereby a local unit of government may submit debts for tax refund set off to the department. Provides that an application for tax refund set off by a local unit of government must be submitted through the clearinghouse. Allows a local unit of government to enter into an interlocal agreement with the Income tax refund intercepts. Provides that the department of state revenue (department) may collect debts of a local unit of government through tax refund set off. Provides that the department may enter into a contract with a nonprofit entity to establish a clearinghouse to act as an intermediary whereby a local unit of government may submit debts for tax refund set off to the department. Provides that an application for tax refund set off by a local unit of government must be submitted through the clearinghouse. Allows a local unit of government to enter into an interlocal agreement with the clearinghouse. Provides certain notice, hearing, and review procedures that a local unit of government must provide to a debtor before the local unit of government may submit an application for tax refund set off. Requires the department to impose a fee of $25 on each debt submitted by a local unit of government and collected through tax refund set off. Provides that the fee shall be added to the amount of the debt owed to the local unit of government. Requires the fee to be distributed as follows: (1) $5 to the department. (2) $20 to the nonprofit entity with which the department has entered into a contract to establish the clearinghouse. ... View more