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Bill Detail: SB19-035

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Title DOR Department Of Revenue Enforcement Measures Collection Of Tax Owed
Status Governor Signed (03/28/2019)
Bill Subjects
  • Fiscal Policy & Taxes
House Sponsors A. Benavidez (D)
Senate Sponsors L. Court (D)
House Committee Finance
Senate Committee Finance
Date Introduced 01/04/2019
Description

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.

Committee Reports
with Amendments
Full Text
Full Text of Bill (pdf) (most recent)
Fiscal Notes Fiscal Notes (05/15/2019) (most recent)  
Additional Bill Documents Bill Documents
Including:
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  • Past fiscal notes
  • Committee activity and documents
  • Bill History
 
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Votes House and Senate Votes
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