SB19-035
DOR Department Of Revenue Enforcement Measures Collection Of Tax Owed
| Type | Bill |
|---|---|
| Session | 2019 Regular Session |
| Subjects |
Concerning enforcement measures available to the department of revenue for the collection of delinquent taxes, and, in connection therewith, making an appropriation.
Bill Summary:
Enforcement measures available for the collection of delinquent taxes - department of revenue. The act 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 act 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 this bill as enacted.)
Related Documents & Information
| Date | Version | Documents |
|---|---|---|
| 02/28/2019 | PA1 |
| Date | Version | Documents |
|---|---|---|
| 09/01/2025 | SA1 |
| Activity | Vote | Documents |
|---|---|---|
| Adopt amendment J.001 | The motion passed without objection. | Vote summary |
| Refer Senate Bill 19-035, as amended, to the Committee of the Whole. | The motion passed on a vote of 8-3. | Vote summary |
| Activity | Vote | Documents |
|---|---|---|
| Refer Senate Bill 19-035 to the Committee on Appropriations. | The motion passed on a vote of 7-4. | Vote summary |
| Activity | Vote | Documents |
|---|---|---|
| Refer Senate Bill 19-035 to the Committee of the Whole. | The motion passed on a vote of 6-1. | Vote summary |
| Date | Calendar | Motion | Vote | Vote Document |
|---|---|---|---|---|
| 03/08/2019 | House Amendments | REPASS |
32
AYE
3
NO
0
OTHER
|
Vote record |
| 03/08/2019 | House Amendments | CONCUR |
35
AYE
0
NO
0
OTHER
|
Vote record |
| 01/28/2019 | Third Reading | BILL |
28
AYE
4
NO
3
OTHER
|
Vote record |
| Date | Calendar | Motion | Vote | Vote Document |
|---|---|---|---|---|
| 03/06/2019 | Third Reading | BILL |
41
AYE
24
NO
0
OTHER
|
Vote record |
| Date | Amendment Number | Committee/ Floor Hearing | Status | Documents |
|---|---|---|---|---|
| 02/28/2019 | J.001 | HOU Appropriations | Passed [*] |
| Date | Location | Action |
|---|---|---|
| 03/28/2019 | Governor | Governor Signed |
| 03/22/2019 | Governor | Sent to the Governor |
| 03/21/2019 | House | Signed by the Speaker of the House |
| 03/21/2019 | Senate | Signed by the President of the Senate |
| 03/08/2019 | Senate | Senate Considered House Amendments - Result was to Concur - Repass |
| 03/06/2019 | House | House Third Reading Passed - No Amendments |
| 03/05/2019 | House | House Second Reading Passed with Amendments - Committee |
| 03/04/2019 | House | House Second Reading Laid Over Daily - No Amendments |
| 02/28/2019 | House | House Committee on Appropriations Refer Amended to House Committee of the Whole |
| 02/11/2019 | House | House Committee on Finance Refer Unamended to Appropriations |
| 01/30/2019 | House | Introduced In House - Assigned to Finance |
| 01/28/2019 | Senate | Senate Third Reading Passed - No Amendments |
| 01/25/2019 | Senate | Senate Second Reading Passed - No Amendments |
| 01/22/2019 | Senate | Senate Committee on Finance Refer Unamended to Senate Committee of the Whole |
| 01/04/2019 | Senate | Introduced In Senate - Assigned to Finance |
Prime Sponsor
Sponsor
(None)
Co-Sponsor
| Effective Date | Chapter # | Title | Documents |
|---|---|---|---|
| 08/02/2019 | 64 | DOR Enforcement Measures Collection Of Tax Owed |