HB18-1304 - DOR Department Of Revenue Enforcement Measures Collection Of Tax Owed

Postponed Indefinitely
Concerning enforcement measures available to the department of revenue for the collection of delinquent taxes.

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.)


House Committees

Latest update: April 18, 2018
04/18/2018 - Senate Committee on State, Veterans, & Military Affairs Postpone Indefinitely
04/11/2018 - Introduced In Senate - Assigned to State, Veterans, & Military Affairs + Transportation + Finance
04/11/2018 - House Third Reading Passed - No Amendments
04/10/2018 - House Third Reading Laid Over to 04/11/2018 - No Amendments
04/09/2018 - House Third Reading Laid Over to 04/10/2018 - No Amendments
04/06/2018 - House Second Reading Special Order - Passed - No Amendments
04/05/2018 - House Second Reading Laid Over to 04/06/2018 - No Amendments
04/02/2018 - House Committee on Finance Refer Unamended to House Committee of the Whole
03/20/2018 - Introduced In House - Assigned to Finance