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SB 19-035

signed

DOR Department Of Revenue Enforcement Measures Collection Of Tax Owed

Summary

Enforcement measures available for the collection of delinquent taxes - department of revenue. The act specifies that the period of time wherein a tax must be assessed is extended in the case of a taxpayer whose assets are in the control or custody of a court or in the case of a taxpayer who has filed bankruptcy proceedings. The act also provides clarifications regarding: The department of revenue's authorization to sell a delinquent taxpayer's motor vehicle; Other remedies that a district court has available in the case of a delinquent taxpayer; and When property or rights to property must be surrendered to the executive director of the department of revenue and what the penalties are for failing to surrender such property.(Note: This summary applies to this bill as enacted.) Read More

Details

Chamber
Senate
First action
2019-01-04
Latest action
2019-03-28
Last action desc.
Governor Signed
OpenStates
View source ↗

Sponsors

Related Legislation

This bill affects (7)

amends
SB 17-112(2017A)· signed
Sales & Use Tax Payment To Wrong Local Government
amends
HB 18-1304(2018A)· signed
DOR Department Of Revenue Enforcement Measures Collection Of Tax Owed
relates
HB 18-1025(2018A)· signed
Relocate Title 12 Liquor Laws To Title 44
relates
SB 17-131(2017A)· failed
Uniform Wage Garnishment Act
relates
SB 18-092(2018A)· signed
Update References County Departments Social Services
relates
SB 17-080(2017A)· failed
Reduce Amount Of Wages Subject To Garnishment
relates
HB 18-1024(2018A)· signed
Relocate Title 12 Racing to New Title 44

Affected by (13)

amends
HB 24-1450(2024A)· signed
Revisor's Bill
amends
SB 24-230(2024A)· signed
Oil & Gas Production Fees
amends
SB 25-117(2025A)· signed
Reduce Transportation Costs Imposed by Government
amends
HB 26-1115(2026A)· signed
Prepaid Wireless Telecom Services Modifications
amends
HB 23-1277(2023A)· signed
Reporting Adjustments To Taxable Income
amends
SB 24-025(2024A)· signed
Update Local Government Sales & UseTax Collection
amends
HB 24-1349(2024A)· signed
Firearms & Ammunition Excise Tax
amends
HB 19-1189(2019A)· signed
Wage Garnishment Reform
relates
HB 24-1365(2024A)· signed
Opportunity Now Grants & Tax Credit
relates
HB 24-1325(2024A)· signed
Tax Credits for Quantum Industry Support
relates
HB 24-1295(2024A)· signed
Creative Industry Community Revitalization Incentives
relates
HB 24-1125(2024A)· signed
Tax Credit Commercial Building Conversion
relates
SB 22-124(2022A)· signed
SALT Parity Act

Votes

REPASS
2019-03-08 · Senate · pass — Yes: 32 · No: 3 · Other: —
BILL
2019-03-08 · Senate · pass — Yes: 28 · No: 4 · Other: —
CONCUR
2019-03-08 · Senate · pass — Yes: 35 · No: 0 · Other: —
BILL
2019-03-08 · Senate · pass — Yes: 41 · No: 24 · Other: —