HB 1434 Summary

• Allows courts ordering criminal restitution to note on restitution orders that unpaid amounts may be collected through interception of the defendant's state income tax refunds.

• Permits prosecuting attorneys to file a petition requesting tax refund interception if victims report non-payment of ordered restitution.

• Courts may order tax refund interception if they find the defendant knowingly failed to comply with restitution terms and no mitigating factors justify non-payment.

• Interception orders remain in effect until the full restitution amount is satisfied through tax refund collection or other means.

• Authorizes prosecuting attorneys and county officials to collect owed restitution from state income tax refunds under existing § 26-36-301 et seq., with the Department of Finance and Administration to promulgate implementing rules.