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Municipal Court Income Tax Refund Offset Program

W. Va. Code §8-10-2b

General Information

W. Va. Code §8-10-2b and its companion Legislative Rule Title 110, Series 40 allows municipalities to submit

unpaid costs, fines, forfeitures, and penalties assessed by the Court to the State Tax Commissioner for withholding

of the unpaid amounts from any individual’s personal income tax refund due and owing the licensee. This section

authorizes the State Tax Commissioner to deduct a $25.00 administrative fee from the refund for the cost of main-

taining the Municipal Court Income Tax Refund Offset program.

To qualify, the unpaid costs, fines, forfeitures, penalties, and fees must meet the following conditions.

• The court, at the time the judgment is imposed, shall provide the person with written notice that failure to pay

the same as ordered may result in withholding of any income tax refund due the licensee.

• The court shall not submit any amount for offsetting prior to the expiration of 90 days from the date the

licensee received the certified letter from the Department of Motor Vehicles notifying them of the order of

suspension of their license.

• To submit an amount for offsetting, the court must provide the State Tax Commissioner with the licensee’s

social security number.

• The unpaid amounts must be greater than $50.00. The State Tax Commissioner will not withhold on behalf of

a municipality for any amount less than $50.00.

Delinquent Citation Collection System

The Delinquent Citation Collection System is an application available over the Internet that has been designed joint-

ly between the West Virginia State Tax Department and WV.gov, in partnership with WV Interactive. This system

allows municipal courts to submit certain delinquent citation holders to the State Tax Department for the purpose of

withholding outstanding fines and costs owed to the court from income tax refunds. Once the Application to Partici-

pate in Municipal Court Income Tax Refund Offset Program has been properly completed, The State Tax Depart-

ment will provide the individual designated as the Court Contact with the appropriate web address for the system.

Court Contact

Each Municipal Court must designate one person as a contact. This individual will be responsible for coordination

with the West Virginia State Tax Department and will be the court’s Administrative User. The Administrative User

will have administrative authority in the online system to grant and maintain user access to the Delinquent Citation

Collection System on behalf of the court.

The Administrative User must have a WV.gov user name for the application to be considered complete.

WV.Gov user Name

Each user of the Delinquent Citation Collection System must have a valid WV.gov user name in order to access the

system. Prior to submitting the Application to Participate in Municipal Court Income Tax Refund Offset Program,

the individual designated as the court contact or administrative user must create a WV.gov user name at https://apps.

wv.gov/accounts. Email correspondence generated by the Delinquent Citation Collection System will be sent to the

email address used in the WV.gov account creation.

Individual employees of the municipal court must also obtain a valid WV.gov user name at https://apps.wv.gov/accounts

prior to using the system.

Mail completed application to:

West Virginia State Tax Department

Information Technology Division

1206 Quarrier St., STE 200

Charleston, WV 25301-1810

Form Wv/mun-1 - Application To Participate In Municipal Court Income Tax Refund Offset Program - 2015 Page 2