Senate Bill No. 1016 Summary

• Reduces protest and appeal deadlines from 60 days to 30 days (150 days if taxpayer is outside the United States) for income tax, sales tax, and franchise tax assessments.

• Creates administrative garnishment authority allowing the Department of Revenue to withhold wages and assets of delinquent taxpayers after filing a lien certificate, with employee protections against discharge.

• Establishes financial institution data match system enabling the Department of Revenue to identify and seize accounts of delinquent taxpayers through coordination with banks and financial institutions.

• Expands tax lien filing authority to include workers' compensation benefits, estate distributions, legal claims, and personal injury settlements of delinquent taxpayers.

• Requires a "no tax due" statement from the Department of Revenue as prerequisite for issuance or renewal of business licenses (city, county, and state) effective January 1, 2012.

• Creates tax liens on estates of deceased persons and establishes that tax debts must be satisfied before probate estates can be closed.