Skip to main content
Colorado General AssemblyToggle Main Menu
Agency NameToggle Agency Menu
HB18-1304

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.
Session:
2018 Regular Session
Subject:
Fiscal Policy & Taxes
Bill Summary

The bill 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 bill 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 the reengrossed version of this bill as introduced in the second house.)

    ,

Status

Introduced
Lost

Bill Text

Sponsors

Sponsor Type Legislators
Prime Sponsor

Rep. A. Benavidez
Sen. L. Court

Sponsor

Co-sponsor

Rep. K. Becker