HB 103: Taxpayer Delinquencies
GENERAL BILL by Robinson, F. ; (CO-INTRODUCERS) Eskamani ; Hart
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: 7/1/2023
Last Action: 5/5/2023 House - Died in Ways & Means Committee
Bill Text: PDF
Last Action: 5/5/2023 House - Died in Ways & Means Committee
Bill Text: PDF
Bill History
| Date | Chamber | Action |
|---|---|---|
| 1/4/2023 | House |
• Filed |
| 1/10/2023 | House |
• Referred to Ways & Means Committee • Referred to Appropriations Committee • Now in Ways & Means Committee |
| 3/7/2023 | House |
• 1st Reading (Original Filed Version) |
| 5/5/2023 | House |
• Died in Ways & Means Committee |
