Bill Summary

HB 103 Taxpayer Delinquencies (2023 Session)
Taxpayer Delinquencies: Requires DOR to convene informal conference regarding delinquencies in payment of tax, interest, or penalties; requires DOR to compromise taxpayer's liability for taxes & interest under specific conditions; creates rebuttable presumption if taxpayer does not provide specified records; authorizes DOR to settle or compromise penalties; requires DOR to give notice of amount of delinquency to informally resolve delinquency; specifies taxpayer may receive assistance from taxpayers' rights advocate; requires DOR to issue notice of intent to garnish. Effective Date: July 1, 2023
01/04/23
HOUSE 
Filed
01/10/23
HOUSE 
Referred to Ways & Means Committee; Appropriations Committee
01/10/23
HOUSE 
Now in Ways & Means Committee
05/05/23
HOUSE 
Died in Ways & Means Committee
0103
Filed on 01/04/23
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No amendments to this bill text filed.
213.21
213.67
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