SB104 Summary

• Authorizes the Department of Revenue to appoint multiple taxpayer advocate officers instead of just one, expanding their capacity to handle taxpayer complaints and review penalty waivers.

• Eliminates the prohibition against entering installment payment agreements with taxpayers who appeal finally assessed state tax liabilities, and removes the 12-month limitation on agreement length.

• Allows the Commissioner of Revenue to terminate or modify installment agreements under specified conditions including inaccurate information, missed payments, changed financial conditions, or if collection is in jeopardy.

• Requires the Commissioner to provide the Secretary of Technology with annual reports detailing security measures protecting taxpayer information, while exempting the department's information technology systems from oversight by other state agencies.

• Takes effect immediately upon passage and approval by the Governor.