HB 316 Summary

• Creates authority for the Department of Revenue to collect debts owed to state agencies upon referral, establishing the "State Debt Collections Act" with defined procedures for debt collection, notice requirements, and debtor rights.

• Authorizes the Department of Revenue to add a 10% collection cost to referred debts, with waiver provisions for debtors who establish reasonable cause, resolve good faith disputes, or pay within 30 days of initial contact.

• Requires state agencies to provide 20 days' notice before referring delinquent debts to the Department of Revenue and establishes venue in Cole County for collection suits.

• Establishes a one-time tax amnesty program from August 1 to October 31, 2011, waiving penalties, additions to tax, and 50% of interest for unpaid state taxes from before December 31, 2010, with restrictions on eligibility.

• Creates prerequisites for business licenses linking tax compliance with the Department of Revenue to issuance and renewal of city, county, and state licenses, including suspension procedures for tax delinquency.