9-1306.

Operator; deduction from winnings payment; remittance; requirements.

(1) Beginning on the applicable implementation date designated by the Tax Commissioner pursuant to subsection (1) or (2) of section 9-1312, prior to making a winnings payment and after the operator has checked the collection system as provided in section 9-1305, the operator shall deduct the amount of debt and outstanding state tax liability identified in the collection system from the winnings payment and shall remit the net winnings payment, if any, to the winner and the amount deducted to the Department of Revenue in a manner prescribed by the department.

(2) If an operator determines that an obligor identified using the collection system is entitled to a winnings payment, the operator shall notify the Department of Revenue in a manner prescribed by the department that a balance of debt or outstanding state tax liability owed by the winner is being remitted to the department.

(3) The Department of Revenue shall first credit any such winnings payment against any debt of such winner certified by the Department of Health and Human Services until such debt is satisfied and then against any outstanding state tax liability owed by such winner until such liability is satisfied on a pro rata basis.