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DOR Department Of Revenue Enforcement Measures Collection Of Tax Owed

Concerning enforcement measures available to the department of revenue for the collection of delinquent taxes, and, in connection therewith, making an appropriation.
2019 Regular Session
Fiscal Policy & Taxes
Bill 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.)


Became Law


Bill Text


Sponsor Type Legislators
Prime Sponsor

Sen. L. Court
Rep. A. Benavidez



Sen. R. Fields, Sen. J. Tate, Sen. N. Todd
Rep. R. Galindo, Rep. K. Mullica

The effective date for bills enacted without a safety clause is August 7, 2024, if the General Assembly adjourns sine die on May 8, 2024, unless otherwise specified. Details