This bill modifies provisions related to government debt collection.
This bill:
- directs the State Tax Commission to apply an overpayment of corporate income tax to any amounts the taxpayer owes under the Crime Victims Restitution Act;
- provides that a governmental entity may engage in collection activity regardless of whether the amount due has been reduced to a judgment;
- makes consistent the definitions of certain terms related to collections;
- allows the Office of State Debt Collection to maintain up to one year of expenses in the State Debt Collection Fund at the end of each fiscal year; and
- makes technical and conforming changes.

Statutes affected:
Introduced: 59-7-522, 63A-3-301, 63A-3-302, 63A-3-307, 63A-3-501, 63A-3-502, 63A-3-505, 78A-2-214, 78B-5-505