PENNSYLVANIA, March 15 - the commission unpaid tolls, including any associated fee or

penalty, intercept and deduct the amount owed from the amount

of lottery winnings and remit the deducted amount to the

commission for distribution pursuant to applicable law.

(3) Notify the claimant of the remittance to the

commission.

(4) Pay the balance of the lottery winnings to the

claimant in accordance with law.

(b) Duty of Department of Revenue in intercept of State

income tax.--If a taxpayer is due a refund of tax under Article

III of the act of March 4, 1971 (P.L.6, No.2), known as the Tax

Reform Code of 1971, the Department of Revenue shall, after

making its determination subject to 23 Pa.C.S. § 4307 (relating

to State income tax intercept):

(1) In consultation with the commission, make a

reasonable effort to determine if the person owes to the

commission unpaid tolls, including any associated fee or

penalty, prior to paying the refund.

(2) If the department determines that the person owes

the commission unpaid tolls, including any associated fee or

penalty, intercept and deduct the amount owed from the refund

and remit the deducted amount to the commission.

(3) Notify the taxpayer of the remittance to the

commission.

(4) Pay the balance of the refund to the taxpayer in

accordance with applicable law.

(c) Right to review.--A person whose lottery winnings or tax

refund is used to satisfy an owed turnpike toll obligation under

this section may appeal in accordance with applicable law. The

appeal must be filed within 30 days after the person is notified

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