Colorado Revised Statutes Title 16. Criminal Proceedings § 16-11-101.8. State income tax refund and lottery winnings offsets--fines, fees, costs, or surcharges--definitions

(1) In any case in which a defendant has an unsatisfied fine, fee, cost, or surcharge obligation imposed pursuant to law or a court order, the judicial department is authorized to transmit data concerning the obligation to the department of revenue for the purpose of conducting a data match and offsetting the obligation against a state income tax refund pursuant to section 39-21-108(3) or lottery winnings pursuant to section 44-40-114. For any obligation identified by the judicial department for offset, the state court administrator shall:

(2) The clerk of court shall apply funds received pursuant to this section to the defendant's outstanding fines, fees, costs, or surcharges. If the moneys received exceed the defendant's current obligation, the excess may be applied to other financial obligations the defendant owes the court or the judicial department. If no other financial obligations are owed, the clerk of court shall refund any excess moneys to the defendant.

(3) The state court administrator may adopt rules establishing the process by which a defendant may object to an offset and request an administrative review. The sole issues to be determined at the administrative review shall be whether the person is required to pay the fines, fees, costs, or surcharges pursuant to law or an order entered by a court of this state and the amount of the outstanding fines, fees, costs, or surcharges.

(4) The department of revenue is authorized to receive data from the judicial department and execute offsets of state income tax refunds and lottery winnings in accordance with this section and sections 39-21-108(3) and 44-40-114.

(5) As used in this section, “defendant” means any person who has been assessed a fine, fee, cost, or surcharge as an adult or juvenile pursuant to law or a court order.