Administrative Office of Courts
300 Dexter Ave.
Montgomery, Al 36104
Income Tax Intercept Program
The Income Tax Intercept Program provides the means for transferring from the Department
of Revenue to the appropriate circuit clerk’s offices monies that have been intercepted
from state tax refunds to apply against delinquent court ordered monies.
- Field calls from tax refund recipients whose refunds have been intercepted to explain
the tax intercept process and authority.
- Determine if the funds were intercepted in error by requiring the submission of
tax documentation to determine if the refund was based on the defendant’s income.
- Deposit refund intercept checks in bank and keep auditable bank account records
on the monies intercepted.
- Electronically transfer moneys from the tax intercept bank account to the appropriate
circuit clerk bank accounts for application against owed court ordered debt.
- Provide circuit clerk’s and bookkeepers with notifications of the bi-weekly electronic
transfers, a listing of the specific cases to apply the money transferred and a
listing of cases where the money needs to be refunded due to the refund being based
on income not earned by the defendant.