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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

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  • 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

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  • HB 103, Original Filed Version (Current Bill Version) Posted 1/4/2023 at 12:52 PM

    Bill Text:   PDF
    Analyses:   None

    Related Bills (1)

    Bill Number Subject Filed By Relationship Last Action and Location Track Bills
    S 182 Taxpayer Delinquencies Rodriguez Similar Last Action: 5/5/2023 S Died in Community Affairs

    Citations - Statutes (2)

    Citation Catchline Location in Bill Location In Bill Help
    213.21 Informal conferences; compromises. Page 2 (pdf)
    213.67 Garnishment. Page 4 (pdf)

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