SB 182 (2023) -  Taxpayer Delinquencies

by Rodriguez
Requiring the Department of Revenue, if requested by a taxpayer, to convene an informal conference to discuss a compromise of the taxpayer’s liability for any tax, interest, or penalty; requiring the department to take no action during the course of the informal conferencing; authorizing the department to settle or compromise certain penalties under specified circumstances; requiring, rather than authorizing, the department’s executive director or his or her designee to give a specified notice of a delinquency to attempt to informally resolve the delinquency, etc.
Effective Date: 07/01/2023
Last Event: 05/05/23 S Died in Community Affairs on Friday, May 5, 2023 10:59 AM

Referred Committees and Committee Actions

Senate Referrals

  • Community Affairs
  • Finance and Tax
  • Fiscal Policy

Related Bills

Staff Analysis

(None Available)

Vote History

(No Votes Recorded)

Bill History

Event Time Member Committee Ver.
Event: S Died in Community Affairs Time: 05/05/2023 - 10:59 AM Member: Committee: Community Affairs Version: __
Event: S Introduced Time: 03/07/2023 - 10:45 AM Member: Committee: Version: __
Event: S Referred to Community Affairs; Finance and Tax; Fiscal Policy Time: 01/26/2023 - 9:27 AM Member: Committee: Community Affairs Version: __
Event: S Filed Time: 01/13/2023 - 8:24 AM Member: Committee: Version: __

Statutes Referenced by this Bill

Statute Other Bill Citations
213.21 HB 103
213.67 HB 103