On November 27, 2017, the Scottsdale Municipal Court instituted a general practice of filing an Income Tax Intercept with the Arizona Department of Revenue for any outstanding fine payments, even where the person is not delinquent on their time payment schedule. Aside from being provided for within the language of the time payment agreement, the procedure is authorized by statute under 42 A.R.S. § 1122.
Once the court has requested the Arizona Department of Revenue to intercept the person’s state income tax refund, the court must notify the defendant of the following, by mail to the most recent address provided by the defendant to the Arizona Department of Revenue:
1. Of the intention to set off the debt against the refund due;
2. Of the defendant’s right to appeal to the Scottsdale Municipal Court, or to request a review within thirty days of the mailing of the notice; the issue in the review is limited to why the defendant does not believe the claim exists or the amount of money sought is incorrect;
3. The defendant must also be advised that if the refund is intercepted in error through no fault of the taxpayer, the defendant is entitled to the full refund plus interest and penalties from the court.
If an appeal of the conviction is timely and appropriately filed in the court case then the intercept shall be stayed until the appeal is completed.
What this means for most defendants convicted of DUI or other criminal and civil charges in Scottsdale Municipal Court cases is, as long as you owe fines or fees or civil sanctions, their Arizona state income tax refund will be sent first to the Scottsdale Municipal Court, and not to them.
Gordon Thompson
For more information about Arizona DUI and criminal law issues please contact Gordon Thompson who has used his experience to write a blog on topics of interest. You can also chat with Gordon about your specific questions.
Website: https://GordonThompsonAttorney.net
Blog: https://GordonThompsonAttorney.net/blog/
