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The Collections Process

The Department of Revenue verifies tax returns for accuracy and the correct amount of tax paid. A tax bill, called a Notice of Tax Due, is generated when the total amount due for the tax period is not paid. This notice includes the tax due, plus applicable penalties, interest, and fees which are charged on the unpaid balance due from the original due date of the tax period. The Notice of Tax Due begins the collection process. The length and severity of this process depends on how soon the notice is paid or resolved.

Generally the taxpayer may protest the tax liability within 45 days of the original notice date. If no protest is submitted within the appropriate time, a collection case is created for possible enforced collection action. The Department of Revenue makes every attempt to contact the taxpayer regarding their outstanding tax liability, through telephone and mailings, throughout the collection process.

Enforced Collection Actions

Enforced collection actions may include any or all of the following:

To avoid enforced collection action, it is important that the taxpayer either pay the tax liability immediately or, if unable to pay in full, that the taxpayer contact the Department of Revenue as soon as notification is received to request assistance in repaying the tax debt.

Payment Assistance

Possible avenues of assistance include one or more of the following:

The Department of Revenue also has special guidelines regarding Trust Fund Taxes and Bankruptcy.

 

Last Updated 2/21/2014
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