NEWS

What is the income tax intercept system?

The income tax refund intercept program helps the State of Alabama recover funds from individuals who have not paid debts owed to the State. In 1981, the Alabama Legislature passed an Act that authorized the Department of Revenue to intercept refunds from individuals owing balance to certain State agencies. The Act was amended in 2004 to add the Alabama Judicial System as one of those state agencies.

You will receive a letter from the Department of Revenue if you or someone with whom you filed a joint return owes an outstanding balance on a criminal or traffic case in State court. The letter will state the amount of your refund and the amount owed to the court. Once the refund has been intercepted the Department of Revenue will forward the amount of your refund to the Administrative Office of Courts. The Administrative Office of Courts will forward the amount of your refund to the Court Clerk of the county where the money is owed. The Court Clerk will apply the amount of the refund to the balance on the case.