9-1304.

Collection system; development; submission of debt or outstanding state tax liability; setoff; authorized.

(1)(a) The Department of Revenue, in consultation with the Department of Health and Human Services, shall develop and implement a secure, electronic collection system to carry out the purposes of the Gambling Winnings Setoff for Outstanding Debt Act.

(b) The collection system shall include access to the name of an obligor, the social security number of an obligor, and any other information that assists the operator in identifying an obligor. The collection system shall inform the operator of the total amount owed without detailing the source of any of the amounts owed.

(2) The Department of Health and Human Services may submit any certified debt of twenty-five dollars or more to the collection system except when the validity of the debt is legitimately in dispute. The submission of debts of past-due support shall be a continuous process that allows the amount of debt to fluctuate up or down depending on the actual amount owed.

(3) The Department of Revenue may submit to the collection system any amount of outstanding state tax liability owed by a taxpayer except when the validity of the outstanding state tax liability is legitimately in dispute. The inclusion of outstanding state tax liability in the amount owed shall be a continuous process that allows the amount owed to fluctuate up or down depending on the actual amount of outstanding state tax liability owed.

(4) If the name of the obligor is retrieved from the collection system by the operator, the retrieval of such name shall be evidence of a valid lien upon and claim of lien against any applicable winnings of the obligor whose name is electronically retrieved from the collection system. If an obligor's applicable winnings are required to be set off pursuant to the Gambling Winnings Setoff for Outstanding Debt Act, the full amount of the debt and outstanding state tax liability shall be collected from any applicable winnings due the obligor.

(5) The information obtained by an operator from the collection system in accordance with this section shall retain its confidentiality and shall only be used by the operator for the purposes of complying with the Gambling Winnings Setoff for Outstanding Debt Act. An employee or prior employee of an operator who unlawfully discloses any such information for any other purpose, except as otherwise specifically authorized by law, shall be subject to the same penalties specified by law for unauthorized disclosure of confidential information by an agent or employee of the operator.

(6) The information obtained by the Department of Health and Human Services or the Department of Revenue from the operator in accordance with this section shall retain its confidentiality and shall only be used by either department in the pursuit of such department's debt or outstanding state tax liability collection duties and practices. An employee or prior employee of the Department of Health and Human Services or the Department of Revenue who unlawfully discloses any such information for any other purpose, except as specifically authorized by law, shall be subject to the penalties specified by law for unauthorized disclosure of confidential information by an agent or employee of either such department.

(7) The amount of debt and outstanding state tax liability owed shall be prima facie evidence of the validity of the liability.