Tax Offset Information

This web page is intended to provide information to assist those who have had their Colorado income tax refunds offset by the Judicial Department.

During the 2004 Colorado legislative session, the Colorado General Assembly adopted Senate Bill 04-253. Governor Bill Owens signed this bill on May 27, 2004. This new law, which established the provisions of Sections 16-18.5-106.8 and 16-11-101.8, Colorado Revised Statutes, allows the offset of a state income tax refund owed to a defendant against the defendant's outstanding fines, fees, costs, surcharges, or restitution owed to a state court. This law will help expedite satisfying a defendant’s obligations imposed pursuant to a judicial proceeding and will aid victims in the recovery of their financial losses.

If you have an unpaid fine, restitution obligation, or other amount as described above, you may have received a letter from the Colorado Department of Revenue advising you that all or part of your income tax refund was intercepted to pay these outstanding obligations. If your unpaid court obligation is less than your refund, the Department of Revenue will send you a check for the difference. Amounts intercepted from your refund will be applied to your court case by the Clerk of Court in the county or district court where you owe the money.

If you need address, phone or other contact information for Clerks of Court throughout Colorado, you may click on the following to be linked directly to the County courts.

If you feel that your refund offset is in error, you may request an administrative review from the Clerk of Court in the county were the money is owed. Please remember that according to Colorado law, the only issues to be determined at the administrative review shall be a) whether you are required to pay pursuant to a court order, and b) the amount outstanding. A request for an administrative review of your offset must be made in writing within 30 days of your notice from the Department of Revenue and directed to the Clerk of Court in the county where the money is owed.

To request an administrative review, please use the form, “Request for Administrative Review of Income Tax Offset” located in the instructions and forms sections in the Miscellaneous Category (JDF 220). When submitting your request to the Clerk of Court in the county where the money is owed, please remember to attach a copy of the notice you received from the Department of Revenue.

To determine the court location that your case number belongs to, please refer to the Court Location Code table. The first three (3) digits of your case number are your court location code. The table will list these codes and provide to you the court name, judicial district and a contact person who may answer any further questions you may have regarding your offset.

If you still need further assistance, please feel free to leave an email at taxoffset@judicial.state.co.us or call 720-625-5899 or 1-800-888-0001 ext. 55899. In order for us to have enough information to research your question/concern, you will need to include in your message your full name with spelling, your day time phone number, your complete current address, your social security number, and the complete case number as listed on your notice. Please note that leaving a message here will not constitute contact with the proper Clerk of Court.

Thank you for visiting the Colorado Judicial Department’s web site and allowing us the opportunity to serve you.