SB146 HFIN AM 4-10McO
The Committee on Finance moves to amend the bill on page two,
following the enacting section, by striking out the remainder of
the bill and inserting in lieu thereof the following:
"
ARTICLE 3. COSTS, FINES AND RECORDS.
§50-3-2c. Withholding from personal income tax refunds for unpaid
fines and costs in magistrate criminal actions, in
magistrate criminal appeals to circuit court and for
failure to appear in court.
(a) If costs, fines, fees, forfeitures, restitution or
penalties imposed by the magistrate court upon conviction of a
person for a criminal offense as defined by this code, imposed by
the circuit court upon judgment on an appeal to circuit court of
that conviction, or imposed by either court for failure to appear
are not paid in full within one year of the judgment, the
magistrate court clerk or, upon a judgment rendered on appeal, the
circuit clerk shall notify the Tax Commissioner that the defendant
has failed to pay the costs, fines, forfeitures or penalties
assessed by the court. The notice provided by the magistrate clerk
or the circuit clerk to the Tax Commissioner must include the
defendant's Social Security number. The Tax Commissioner, or his
or her designee, shall withhold from any personal income tax refund
due and owing to a defendant the costs, fines, fees, forfeitures,
restitution or penalties due, the Tax Commissioner's administration
fee for the withholding and any and all fees or other amounts that
the magistrate court and the circuit court would have collected had
the defendant appeared: Provided, That no withholding shall be made under this section if there is an unsatisfied withholding
request made pursuant to section two-b, article ten, chapter eight
of this code. The Tax Commissioner's administration fee shall not
exceed $25, unless this maximum amount is increased by legislative
rule promulgated in accordance with article three, chapter twenty-
nine-a of this code. The administrative fees deducted shall be
deposited in the special revolving fund hereby created in the State
Treasury, which shall be designated as the Magistrate Fines and
Fees Collection Fund, and the Tax Commissioner shall make such
expenditures from the fund as he or she deems appropriate for the
administration of this subsection.
(b)(1) After deduction of the Tax Commissioner's
administration fee, the Tax Commissioner shall remit all remaining
amounts withheld pursuant to this section to the clerk of the court
that notified the Tax Commissioner of the failure to pay under
subsection (a) of this section.
(2) From the amounts received from the Tax Commissioner, the
circuit clerk shall distribute the portion thereof that is
attributable to costs, fines, fees, forfeitures, restitution or
penalties owed to magistrate court to the magistrate clerk and
distribute the remainder that is attributable to costs, fines,
fees, forfeitures, restitution or penalties owed to circuit court
to the appropriate fund or payee, as applicable and listed in
section twenty-eight-a, article one, chapter fifty-nine of this
code and as otherwise required by law.
(3) From the amounts received from the Tax Commissioner, or
from the circuit clerk under subdivision (2) of this subsection,
the magistrate clerk shall distribute applicable costs, fines, fees, forfeitures, restitution or penalties owed to the appropriate
fund or payee, as applicable and listed in subsection (g), section
two-a of this article and as otherwise required by law.
(4) After the costs, fines, fees, forfeitures, restitution or
penalties are withheld, the Tax Commissioner shall refund any
remaining balance due the defendant.
(5) If the refund is not sufficient to cover all the costs,
fines, fees, forfeitures, restitution or penalties to be withheld
pursuant to this section, the Tax Commissioner's administration fee
shall be retained by the Tax Commissioner and the remaining money
withheld shall be remitted by the Tax Commissioner to the
appropriate clerk. The clerk shall then allocate the money so
remitted on a pro rata basis as provided in the applicable
provisions of subdivisions (2) or (3) of this subsection.
(c) In the event the costs, fines, fees, forfeitures,
restitution or penalties exceed the defendant's income tax refund,
the Tax Commissioner shall withhold the remaining balance in
subsequent years until such time as the costs, fines, fees,
forfeitures, restitution or penalties owed are paid in full. The
Tax Commissioner shall remit the moneys that he or she collects to
the appropriate clerk no later than July 1 of each year. If the
circuit court or the magistrate court subsequently determines that
any costs, fines, fees, forfeitures, restitution or penalties were
erroneously imposed, the clerk of the court shall promptly notify
the Tax Commissioner. If the amounts due are paid in full to the
court from a source other than the Tax Commissioner after the clerk
of the court has provided notice of the failure to pay to the tax
commissioner, the clerk of the court shall promptly notify the Tax Commissioner of the payment. If the refunds have not been withheld
and remitted, the Tax Commissioner may not withhold and remit
payment to the appropriate court and shall so inform the clerk of
the court. If the refunds have already been withheld and remitted
to the court, the Tax Commissioner shall so inform the clerk of the
court. In either event, all refunds for erroneously imposed costs,
fines, forfeitures or penalties shall be made by the appropriate
court and not by the Tax Commissioner.
(d) Rules. - The Tax Commissioner may propose for legislative
approval such rules as may be useful or necessary to carry out the
purpose of this section and to implement the intent of the
Legislature. Rules shall be promulgated in accordance with article
three, chapter twenty-nine-a of this code.
".
Adopted
Rejected