Payments
Policy
FIACCT 05-04_04 Payments – Finder System – non-wage (tax) garnishments
Effective: January 10, 2000
Revised: January 1, 2015
Reviewed: January 1, 2015
Purpose
This policy provides the policies and procedures for the Non-Wage (Tax) garnishments in the Finder System. Finder is a system that allows for the collection of debts owed to the State through administrative offsets.
Background
The Division of Finance is served with Non-Wage Writs of Garnishment and thereby instructed by the Court to hold any funds payable to the defendant named in the writ. Most non-wage writs are received in December and are used for the next tax year.
Policy
A. Non-Wage (Tax) garnishments are entered into the Finder System and compared with tax refunds issued during the year. If the garnishment is matched to a refund, the taxpayer, plaintiff, and court are notified with the appropriate documentation. The Division of Finance holds the payment for 20 days and then releases the payment to the plaintiff if no paperwork is returned. If the taxpayer requests to have a hearing and notification is sent to Finance within those 20 days, the payment is held until the results of the hearing are known. If another refund is received within the same calendar year, the garnishment is amended and paperwork is sent again.
B. If no match is made during the year, the garnishments are marked “No Funds Available” and then returned to the plaintiff at the end of the year.
Procedures
Plaintiff
Secure a non-wage writ of garnishment from the appropriate court. Serve the Division of Finance with the writ no earlier than the first business day of December for the following calendar year.
Division of Finance
Enter writ information into the Finder System. Compare writs of garnishment to tax refunds. Notify the taxpayer, plaintiff, and court when a match occurs.
Plaintiff
If the funds should be released notify the Division of Finance within 20 days after the match is done.
Court
Serve the Division of Finance with a garnish or release order.
Division of Finance
Follow the instructions of the order and disburse the funds.