DOR Department Of Revenue Enforcement Measures Collection Of Tax Owed

Enforcement measures available for the collection of delinquent taxes - department of revenue. The act specifies that the period of time wherein a tax must be assessed is extended in the case of a taxpayer whose assets are in the control or custody of a court or in the case of a taxpayer who has filed bankruptcy proceedings. The act also provides clarifications regarding: The department of revenue's authorization to sell a delinquent taxpayer's motor vehicle; Other remedies that a district court has available in the case of a delinquent taxpayer; and When property or rights to property must be surrendered to the executive director of the department of revenue and what the penalties are for failing to surrender such property.(Note: This summary applies to this bill as enacted.) Read More