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705 ILCS 105/27.2b

State income tax refund intercept

Illinois · Illinois Compiled Statutes 705 ILCS 105 — Clerks of Courts Act. · Status: effective

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705 ILCS 105/27.2b, State income tax refund intercept, Illinois, version 1 as recorded 2026-08-15, yourstate.us, https://yourstate.us/provision/1297650
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State income tax refund intercept. The Clerk of the Circuit Court may enter into an agreement with the Illinois Department of Revenue to establish a pilot program for the purpose of collecting certain balances owed. The purpose shall be to intercept, in whole or in part, State income tax refunds due the persons who owe past due fees to the Clerk of the Circuit Court in order to satisfy unpaid assessments under the Criminal and Traffic Assessment Act and fines as ordered by the court. The agreement shall include, but may not be limited to, a certification by the Clerk of the Circuit Court that the debt claims forwarded to the Department of Revenue are valid and that reasonable efforts have been made to notify persons of the delinquency of the debt. The agreement shall include provisions for payment of the intercept by the Department of Revenue to the Clerk of the Circuit Court and procedures for an appeal/protest by the debtor when an intercept occurs. The agreement may also include provisions to allow the Department of Revenue to recover its cost for administering the program. Intercepts made pursuant to this Section shall not interfere with the collection of debts related to child support. During the collection of debts under this Section, when there are 2 or more debt claims certified to the Department at the same time, priority of collection shall be as provided in Section 911.3 of the Illinois Income Tax Act. (Source: P.A. 100-987, eff. 7-1-19.)