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House Journal: Page 1721: Tuesday, April 29, 1997

Page   3

 1   contract with vendors to create or administer systems
 2   or programs which identify nonfilers of returns or
 3   nonpayers of taxes administered by the department.
 4   Fees for services, reimbursements, or other
 5   remuneration paid under contract may be funded from
 6   the amount of tax, penalty, interest, or fees actually
 7   collected and shall be paid only after the amount is
 8   collected.  An amount is appropriated from the amount
 9   of tax, penalty, interest, and fees actually
10   collected, not to exceed the amount collected, which
11   are sufficient to pay for services, reimbursement, or
12   other remuneration pursuant to this subsection.
13   Vendors entering into a contract with the department
14   pursuant to this subsection are subject to the
15   requirements and penalties of the confidentiality laws
16   of this state regarding tax information.
17     Sec. 7.  Section 421.17, subsection 23, paragraphs
18   c, d, and g, Code 1997, are amended to read as
19   follows:
20     c.  The college student aid commission shall, at
21   least annually, submit to the department of revenue
22   and finance for setoff the guaranteed student loan
23   defaults, which are at least fifty dollars
24   constituting a minimum amount set by rule of the
25   department of revenue and finance, on a date or dates
26   to be specified by the college student aid commission
27   by rule.
28     d.  Upon submission of a claim, the department of
29   revenue and finance shall notify the college student
30   aid commission whether the defaulter is entitled to a
31   refund or rebate of at least fifty dollars the
minimum
32   amount set by rule of the department and if so
33   entitled shall notify the commission of the amount of
34   the refund or rebate and of the defaulter's address on
35   the income tax return.  Section 422.72, subsection 1,
36   does not apply to this paragraph.
37     g.  The department of revenue and finance shall,
38   after notice has been sent to the defaulter by the
39   college student aid commission, set off the amount of
40   the default against the defaulter's income tax refund
41   or rebate if both the amount of the default and the
42   refund or rebate are at least fifty dollars
43   constituting a minimum amount set by rule of the
44   department.  The department shall refund any balance
45   of the income tax refund or rebate to the defaulter.
46   The department of revenue and finance shall
47   periodically transfer the amount set off to the
48   college student aid commission.  If the defaulter
49   gives written notice of intent to contest the claim,
50   the commission shall hold the refund or rebate until

Iowa General Assembly

Index: House Journal (77th General Assembly: Session 1)

© 1997 Cornell College and League of Women Voters of Iowa

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Last update: Tue May 6 09:40:03 CDT 1997
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