HB 103 (2023) -  Taxpayer Delinquencies

by Robinson, F. (CO-SPONSORS) Eskamani; Hart
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
Last Event: Died in Ways & Means Committee on Friday, May 5, 2023 11:00 AM

Referred Committees and Committee Actions

Related Bills

Staff Analysis

(None Available)

Vote History

(No Votes Recorded)

Bill History

Event Time Member Committee Ver.
Event: H Died in Ways & Means Committee Time: 05/05/2023 - 11:00 AM Member: Committee: Ways & Means Committee Version: __
Event: H 1st Reading Time: 03/07/2023 - 10:01 PM Member: Committee: Version: __
Event: H Now in Ways & Means Committee Time: 01/10/2023 - 11:53 AM Member: Committee: Ways & Means Committee Version: __
Event: H Referred to Appropriations Committee Time: 01/10/2023 - 11:53 AM Member: Committee: Appropriations Committee Version: __
Event: H Referred to Ways & Means Committee Time: 01/10/2023 - 11:53 AM Member: Committee: Ways & Means Committee Version: __
Event: H Filed Time: 01/04/2023 - 12:52 PM Member: Robinson, F. Committee: Version: __

Statutes Referenced by this Bill

Statute Other Bill Citations
213.21 SB 182
213.67 SB 182