HB18-1304
DOR Department Of Revenue Enforcement Measures Collection Of Tax Owed
| Type | Bill |
|---|---|
| Session | 2018 Regular Session |
| Subjects |
Concerning enforcement measures available to the department of revenue for the collection of delinquent taxes.
Bill Summary:
The bill 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 bill 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 the reengrossed version of this bill as introduced in the second house.)
Related Documents & Information
| Activity | Vote | Documents |
|---|---|---|
| Refer House Bill 18-1304 to the Committee on Transportation. | The motion failed on a vote of 2-3. | Vote summary |
| Postpone House Bill 18-1304 indefinitely. | The motion passed on a vote of 3-2. | Vote summary |
| Activity | Vote | Documents |
|---|---|---|
| Refer House Bill 18-1304 to the Committee of the Whole. | The motion passed on a vote of 10-3. | Vote summary |
| Date | Calendar | Motion | Vote | Vote Document |
|---|---|---|---|---|
| 04/11/2018 | Third Reading | BILL |
36
AYE
27
NO
2
OTHER
|
Vote record |
| Date | Location | Action |
|---|---|---|
| 04/18/2018 | Senate | Senate Committee on State, Veterans, & Military Affairs Postpone Indefinitely |
| 04/11/2018 | Senate | Introduced In Senate - Assigned to State, Veterans, & Military Affairs + Transportation + Finance |
| 04/11/2018 | House | House Third Reading Passed - No Amendments |
| 04/10/2018 | House | House Third Reading Laid Over to 04/11/2018 - No Amendments |
| 04/09/2018 | House | House Third Reading Laid Over to 04/10/2018 - No Amendments |
| 04/06/2018 | House | House Second Reading Special Order - Passed - No Amendments |
| 04/05/2018 | House | House Second Reading Laid Over to 04/06/2018 - No Amendments |
| 04/02/2018 | House | House Committee on Finance Refer Unamended to House Committee of the Whole |
| 03/20/2018 | House | Introduced In House - Assigned to Finance |