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PRINTER'S NO. 509
THE GENERAL ASSEMBLY OF PENNSYLVANIA
SENATE BILL
No.
473
Session of
2023
INTRODUCED BY BOSCOLA, TARTAGLIONE, BREWSTER, SANTARSIERO,
FONTANA AND COSTA, MARCH 15, 2023
REFERRED TO TRANSPORTATION, MARCH 15, 2023
AN ACT
Amending Title 74 (Transportation) of the Pennsylvania
Consolidated Statutes, in turnpike, providing for State
intercept for unpaid tolls.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Title 74 of the Pennsylvania Consolidated
Statutes is amended by adding a section to read:
§ 8117.1. State intercept for unpaid tolls.
(a) Duty of Department of Revenue in intercept of State
lottery winnings.--If a person claims State lottery winnings
that exceed $2,500, the Department of Revenue shall, after
making its determination subject to 23 Pa.C.S. § 4308 (relating
to lottery winnings intercept):
(1) In consultation with the commission, make a
reasonable effort to determine if the person owes the
commission unpaid tolls, including any associated fee or
penalty, prior to making a lottery winnings payment.
(2) If the department determines that the person owes
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the commission unpaid tolls, including any associated fee or
penalty, intercept and deduct the amount owed from the amount
of lottery winnings and remit the deducted amount to the
commission for distribution pursuant to applicable law.
(3) Notify the claimant of the remittance to the
commission.
(4) Pay the balance of the lottery winnings to the
claimant in accordance with law.
(b) Duty of Department of Revenue in intercept of State
income tax.--If a taxpayer is due a refund of tax under Article
III of the act of March 4, 1971 (P.L.6, No.2), known as the Tax
Reform Code of 1971, the Department of Revenue shall, after
making its determination subject to 23 Pa.C.S. § 4307 (relating
to State income tax intercept):
(1) In consultation with the commission, make a
reasonable effort to determine if the person owes to the
commission unpaid tolls, including any associated fee or
penalty, prior to paying the refund.
(2) If the department determines that the person owes
the commission unpaid tolls, including any associated fee or
penalty, intercept and deduct the amount owed from the refund
and remit the deducted amount to the commission.
(3) Notify the taxpayer of the remittance to the
commission.
(4) Pay the balance of the refund to the taxpayer in
accordance with applicable law.
(c) Right to review.--A person whose lottery winnings or tax
refund is used to satisfy an owed turnpike toll obligation under
this section may appeal in accordance with applicable law. The
appeal must be filed within 30 days after the person is notified
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by the Department of Revenue that the winnings or refund have
been reduced or totally withheld to satisfy the person's
outstanding toll obligation.
(d) Administrative fee.--The Department of Revenue may
establish a fee to cover actual costs to administer this section
and may deduct the fee from the winnings or refund subject to
intercept under this section.
(e) Report.--The Department of Revenue, in consultation with
the commission, shall annually report to the Transportation
Committee of the Senate and the Transportation Committee of the
House of Representatives the amount of unpaid tolls collected
under this section.
(f) Rules and regulations.--The Department of Revenue, in
consultation with the commission, may promulgate the rules and
regulations necessary to carry out this section.
(g) Duty of commission.--The commission shall provide to the
Department of Revenue information necessary to fulfill the
department's duties under this section.
(h) Construction.--Nothing in this section shall be
construed to provide a right to payment or intercept by the
commission that has priority to the right to payment or
intercept by another State agency as provided by law.
Section 2. This act shall take effect in 90 days.
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