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Minutes for HB2380 - Committee on Taxation

Short Title

Length of time prior to use of debt collection agencies for delinquent taxes; time for payment of sales and liquor drink tax; liability of person to collect sales or compensating use tax.

Minutes Content for Tue, Mar 12, 2019

Adam Siebers, Assistant Revisor, provided an overview on HB2380 stating the bill was requested by the Department Revenue noting the bill concerns the administration and collection of delinquent taxes.  It amends a section of the bill for collecting delinquent taxes from six months to 90 days using a debt collection agency.  The bill would eliminate specific language of how the delinquent tax notice is delivered and would allow the Department to require more frequent filing intervals for accounts that are a risk for untimely filings. 

Kathleen Smith, Department of Revenue estimates HB2380 has the potential impact to increase delinquent tax collection from 3.0 to 7.0  percent which equates to $4.8 million to $11.2 million each year by decreasing the time to refer to a third party for collection. 

Michael Hale, Department of Revenue, testified as a proponent for HB2380 and submitted a proposed balloon amendment along with his testimony for a more streamlined, efficient process to collect taxes owed to the state (Attachment 1).

Hearing closed for HB2380.