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DOR Department Of Revenue Enforcement Measures Collection Of Tax Owed

Concerning enforcement measures available to the department of revenue for the collection of delinquent taxes.
2018 Regular Session
Fiscal Policy & 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.)




Bill Text


Sponsor Type Legislators
Prime Sponsor

Rep. A. Benavidez
Sen. L. Court



Rep. K. Becker

The effective date for bills enacted without a safety clause is August 7, 2024, if the General Assembly adjourns sine die on May 8, 2024, unless otherwise specified. Details