What should I do if I believe I owe money to a court for a fine or fee?
If you were ordered by a court to pay a fine or any fees related to a case, you should contact the court to pay the fine or inquire about the judgment. If your judgment will be the subject of an intercept request, the court will send you prior notice at the last address the court has on file. Neither the Administrative Office of the Courts (AOC) nor the Department of Revenue (Revenue) will have any information about your particular case, other than the intercept request sent by the court. Neither the AOC nor Revenue can alter or amend the certified intercept request submitted by the court. To avoid an intercept of your state tax refund, you must pay the fines and fees owed to the court as soon as possible.
My probation is over. Can the court still collect the unpaid judgment?
The law provides that a judgment remains valid for up to seven years, notwithstanding the length of the probation sentence.
The judgment is not recent. Do I still have to pay?
The law provides that a judgment remains valid for up to seven years from the date of the judgment.
What should I do if I receive an intercept notice from the court?
Please contact the court. You may be able to resolve the matter before an intercept request is issued.
What should I do if I receive an intercept notice from the Department of Revenue?
DO NOT contact the Department of Revenue. The Department of Revenue will not have the information necessary to help you. If you receive a notice from Revenue, it will provide you with contact information to contest the intercept. Your information will be provided to the requesting court and you may contact that court. The law provides an opportunity to demonstrate to the court that the intercept was not proper. You have a right to a hearing conducted by an independent hearing officer. The intercept may be contested by showing that the intercept amount is not owed, or is not owed by you. You may not argue that the judgment was in error or invalid. If you are successful, the intercept request will be reduced in whole or in part, and you will receive a check for the amount of the reduction. If you do not wish to contest the intercept, you do not need to do anything; Revenue will send you the remainder of your tax return.
How do I contest the intercept?
To contest the intercept, the law provides that a taxpayer must provide written notice to the Administrative Office of the Courts within 30 days of the date the intercept notice was mailed by the Department of Revenue. You may use the form provided online [How to file a dispute] to create a dispute form and send it to TRIP@georgiacourts.gov. You may also send your written notice to the Administrative Office of the Courts at:
Tax Refund Intercept Program
244 Washington Street, Suite 300
Atlanta, Georgia 30334
The information you provide will be forwarded to the requesting court to respond to your issue. The court will respond to you directly.
I have a question about the judgment. Who can I contact?
You will need to contact the court that submitted the intercept request. Only that court collecting the judgment will have information about the judgment.
Can the court intercept state tax returns in multiple years?
Yes. Intercept requests will remain active until the entire judgment has been satisfied.
Where does the intercepted money go?
Intercepted funds are returned to the requesting court just as if the judgment were paid directly to the court. This includes add-ons or fees that are assessed by law. A one-time administrative fee of $20.00 is added to intercepts to cover the costs of the system, administration and notices.