(3), pay over, whether in a lump sum or by installment, to
the proper municipal or county court that part of the prize
that satisfies the arrearages, less any amount assigned to
the department.
(6) If the prize is insufficient to satisfy the
arrearages owed under the court order, proceed as follows:
(i) The department may pay over the prize as
provided under this section.
(ii) The department may reinitiate the procedures
prescribed in this section if the individual becomes a
lottery winner a second or subsequent time.
(7) Determine and set a fee that reflects the actual
costs the department incurs to administer this section and
deduct the calculated amount from the amount to be paid to
the lottery winner after the lottery winner's court-ordered
obligation has been fully satisfied.
(c) Right to review.--A lottery winner whose prize is used
to satisfy an obligation under this section may appeal to the
department in accordance with 2 Pa.C.S. (relating to
administrative law and procedure). The appeal shall be filed
within 30 days after the lottery winner is notified by the
department that the prize has been reduced or totally withheld
to satisfy the lottery winner's outstanding arrearages.
(d) Rules and regulations.--The department shall promulgate
the rules and regulations necessary to carry out this section.
Section 4. Income tax refund intercept.
(a) General rule.--In the case of a taxpayer who is entitled
to a refund of more than $2,500, the department shall make all
reasonable efforts to determine if the taxpayer is a delinquent
obligor of court-ordered fees or restitution prior to making any
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