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AR SB254

Bill

Status

Passed

2/26/2013

Primary Sponsor

Bart Hester

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Origin

Senate

89th General Assembly (2013 Regular)

AI Summary

  • Amends Arkansas Code § 26-18-701(a)(1) to allow the Department of Finance and Administration director to enter installment agreements with taxpayers who have delinquent individual income tax debt of less than $2,000.

  • Installment agreements must be for a period of twelve (12) months or less and require all installment payments to be made electronically.

  • Director may choose not to issue a certificate of indebtedness during the installment agreement period if determined to not be in the state's best interest.

Legislative Description

To Allow The Department Of Finance And Administration To Enter Into An Installment Agreement With A Taxpayer Who Has Individual Income Tax Debt If Certain Conditions Are Met.

Last Action

Notification that SB254 is now Act 160

2/26/2013

Committee Referrals

Revenue and Taxation2/14/2013
Revenue & Taxation2/6/2013

Full Bill Text

No bill text available