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5-4-206. Collection of unpaid restitution — Interception of state income tax returns.
Arkansas Code — all titles (historical 2020) · legal_authorities
5-4-206. Collection of unpaid restitution — Interception of state income tax returns.
(a) As used in this section, “restitution order” means a judgment and commitment order, judgment and disposition order, or other order that imposes a duty on a defendant to pay restitution.
(b) A court that orders the payment of restitution as a condition of a defendant's sentence shall note on the restitution order that the restitution may be collected through an interception of the defendant's state income tax return if the defendant has failed to comply with the terms and conditions of the restitution order.
(c) If a victim who is to receive restitution under a restitution order informs the prosecuting attorney that he or she has not been paid the ordered restitution in accordance with the restitution order, the prosecuting attorney may file a petition under this section to request the interception of the defendant's state income tax return in order to satisfy the restitution order.
(d)(1) A petition filed under this section shall be filed under the same case number as the original criminal offense.
(2) A defendant subject to the restitution order shall be served a copy of the petition and given notice of the hearing under the applicable rules of procedure.
(e)(1) The court shall order the interception of the defendant's state income tax return in an amount sufficient to satisfy the restitution order if it finds that:
(A) The defendant has knowingly failed to abide by the terms and conditions of the restitution order; and
(B) There exist no mitigating factors that would justify the nonpayment of restitution.
(2) An order under this subsection shall remain in force until the restitution amount in the court's order has been satisfied through interception of the defen
Source: Arkansas Code — historical release 78 (November 6, 2020) · 5-4-206
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. A text match is a research starting point; applicability is not established.
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Stable record: arkansas_code:legal_authorities:5-4-206
Source file: gov.ar.code.title.05.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 57f661eedc6e714c2e6af2dd0d6d10480ccb10f9f30786d42325656d7eae1afd
Source location: content.xml paragraph 4387
Stored source content
5-4-206. Collection of unpaid restitution — Interception of state income tax returns.
(a) As used in this section, “restitution order” means a judgment and commitment order, judgment and disposition order, or other order that imposes a duty on a defendant to pay restitution.
(b) A court that orders the payment of restitution as a condition of a defendant's sentence shall note on the restitution order that the restitution may be collected through an interception of the defendant's state income tax return if the defendant has failed to comply with the terms and conditions of the restitution order.
(c) If a victim who is to receive restitution under a restitution order informs the prosecuting attorney that he or she has not been paid the ordered restitution in accordance with the restitution order, the prosecuting attorney may file a petition under this section to request the interception of the defendant's state income tax return in order to satisfy the restitution order.
(d)(1) A petition filed under this section shall be filed under the same case number as the original criminal offense.
(2) A defendant subject to the restitution order shall be served a copy of the petition and given notice of the hearing under the applicable rules of procedure.
(e)(1) The court shall order the interception of the defendant's state income tax return in an amount sufficient to satisfy the restitution order if it finds that:
(A) The defendant has knowingly failed to abide by the terms and conditions of the restitution order; and
(B) There exist no mitigating factors that would justify the nonpayment of restitution.
(2) An order under this subsection shall remain in force until the restitution amount in the court's order has been satisfied through interception of the defendant's state income tax return or by other means.
(f)(1) After obtaining an order under subsection (e) of this section, the prosecuting attorney or other county official or entity with a duty to collect restitution may proceed under § 26-36-301 et seq. to collect the owed restitution from the defendant's state income tax return.
(2) The Department of Finance and Administration shall promulgate rules to implement subdivision (f)(1) of this section.
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Arkansas Code — all titles (historical 2020) · legal_authorities
26-36-301. Purposes.
(a) The purpose of this subchapter is to establish as policy that all claimant agencies and the Revenue Division of the Department of Finance and Administration shall cooperate in identifying debtors who:
(1) Qualify for refunds from the division; and
(2) Owe money to the state, to an Arkansas county, city, or town, or to a housing authority created under § 14-169-101 et seq., through its various claimant agencies.
(b) It is also the intent of this subchapter that procedures be established for setting off against any such refund the sum of any debt owed to the state, to an Arkansas county, city, or town, or to a housing authority created under § 14-169-101 et seq.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-36-301
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. The source passage cites 26-36-301. This identifies an authority to review, not proof of applicability.