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IN HB1126
Bill
Status
1/5/2017
Primary Sponsor
Christopher Judy
Click for details
AI Summary
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Extends the payment deadline in tax demand notices from 20 days to 30 days after the notice is issued.
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Allows taxpayers 30 days to either pay the full amount demanded or provide reasonable cause for non-payment before the department may issue a tax warrant.
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Extends to 30 days the minimum waiting period before the department may file a tax warrant with the circuit court clerk after mailing a demand notice.
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Extends to 30 days the minimum waiting period before a sheriff may be directed to file a tax warrant after a demand notice is mailed.
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Applies only to demand notices issued after June 30, 2017, and is effective July 1, 2017.
Legislative Description
Tax administration. Provides that if the department of state revenue issues a demand notice to a taxpayer for the payment of a tax and any interest or penalties on the tax, the taxpayer has 30 days after the date on which the demand notice is issued to pay the amount demanded or show reasonable cause for not paying the amount demanded.
Last Action
First reading: referred to Committee on Ways and Means
1/5/2017