(A) The Municipal Court shall:
(1) Complete and file with the state’s Tax Department the Application to Participate in Municipal Court Income Tax Refund Offset Program, Form WV/MUN-1;
(2) Execute a memorandum of understanding with the State Tax Department that sets forth the duties and responsibilities of both the State Tax Department and the Municipal Court under the refund offset program;
(3) Participate in the testing of the file exchange process and training; and
(4) Perform all other activities necessary to assure full participation in the refund offset program.
(B) To receive refund offsets, the Municipal Court shall provide to the State Tax Commissioner, in an electronic format prescribed by the State Tax Commissioner, a listing, by Social Security number, of the unpaid municipal costs, fines, forfeitures, restitution or penalties eligible to be offset under the provisions of W. Va. Code 8-10-2b. This listing shall contain:
(1) The taxpayer’s Social Security number;
(2) The taxpayer’s name;
(3) The taxpayer’s last known mailing address;
(4) The amount of the unpaid municipal costs, fines, forfeitures or penalties;
(5) An optional external control number used by the court;
(6) The FIPS (Federal Information Processing System) Code for the municipality in which the court is located; and
(7) Any other information required by the State Tax Commissioner.
(Ord. 10-4, passed 7-20-2010)