Date Requested:February 14, 2012
Time Requested:05:11 PM
Agency: State Tax Department
CBD Number: Version: Bill Number: Resolution Number:
2012R2178 Introduced SB582
CBD Subject: UNPAID MAGISTRATE COURT CHARGES
FUND(S)
General Revenue Fund, Magistrate Fines and Fees Collection Fund
Sources of Revenue
General Fund,Special Fund
Legislation creates:
A New Fund

Fiscal Note Summary

Effect this measure will have on costs and revenues of state government.

    The stated purpose of this bill is to permit magistrate courts, like municipal courts, to collect unpaid costs, fines, forfeitures and penalties it has imposed on a defendant. The bill permits those unpaid costs, fines, forfeitures and penalties be deducted from a defendant’s income tax refund. The bill creates the Magistrate Fines and Fees Collection Fund. The bill permits the Tax Commissioner to charge an administrative fee. The bill provides rule-making authority.
    
    As written, the bill requires refunds from Personal Income Tax to be withheld to pay any unpaid costs, fines, forfeitures or penalties assessed upon an individual due to conviction in Magistrate Court. According to our interpretation, there would be no impact on General Revenue Fund . Magistrate Courts would receive some additional money from the collection of these fees and fines by the State Tax Department.
    
    Additional administrative costs for the State Tax Department attributable of this bill would be minimal.
    

Fiscal Note Detail
Over-all effect
Effect of Proposal Fiscal Year
2012
Increase/Decrease
(use"-")
2013
Increase/Decrease
(use"-")
Fiscal Year
(Upon Full
Implementation)
1. Estmated Total Cost 0 0 0
Personal Services 0 0 0
Current Expenses 0 0 0
Repairs and Alterations 0 0 0
Assets 0 0 0
Other 0 0 0
2. Estimated Total Revenues 0 0 0
3. Explanation of above estimates (including long-range effect):
    The stated purpose of this bill is to permit magistrate courts, like municipal courts, to collect unpaid costs, fines, forfeitures and penalties it has imposed on a defendant. The bill permits those unpaid costs, fines, forfeitures and penalties be deducted from a defendant’s income tax refund. The bill creates the Magistrate Fines and Fees Collection Fund. The bill permits the Tax Commissioner to charge an administrative fee. The bill provides rule-making authority.
    
    As written, the bill requires refunds from Personal Income Tax to be withheld to pay any unpaid costs, fines, forfeitures or penalties assessed upon an individual due to conviction in Magistrate Court. According to our interpretation, there would be no impact on General Revenue Fund . Magistrate Courts would receive some additional money from the collection of these fees and fines by the State Tax Department.
    
    Additional administrative costs for the State Tax Department attributable of this bill would be minimal.
    


Memorandum
Person submitting Fiscal Note:
Mark Muchow
Email Address:
kerri.r.petry@wv.gov
    The stated purpose of this bill is to permit magistrate courts, like municipal courts, to collect unpaid costs, fines, forfeitures and penalties it has imposed on a defendant. The bill permits those unpaid costs, fines, forfeitures and penalties be deducted from a defendant’s income tax refund. The bill creates the Magistrate Fines and Fees Collection Fund. The bill permits the Tax Commissioner to charge an administrative fee. The bill provides rule-making authority.
    
    The bill’s title fails to mention circuit court clerk but it does so in one place in the bill. The bill fails to clarify at what point costs, fines, forfeitures or penalties are reported, who makes the report and the status of the person about whom the report is made. The bill attempts to cover the costs, fines, forfeitures or penalties upon conviction of a person for criminal offense and which are not paid within 180 day after conviction. There are court appearances other than trial or upon a plea, the costs, fines, forfeitures or penalties differ on each occasion. The bill may intend to embrace both possible sets of costs, fines, forfeitures or penalties but fails to clarify the different possible costs.
    
    There is also some confusion concerning the Tax Commissioner’s fee, what is deposited in the fund, and matters concerning disbursement.