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.)