Collection of Your Debt
The Taxation and Revenue Department is responsible for collecting taxes due. If you fail to file your taxes or owe money to the state, you should resolve your debt in a timely fashion. The first step is to establish communication with us. By law it is your responsibility to pay any outstanding tax balances plus penalty and interest.
In such instances we attempt to notify and collect your tax debt using three methods: notices, telephone calls and field visits.
When you have not filed a tax return or owe money to the state, we mail notices explaining the non-compliance. The Department identifies these notices as a “Notice of Assessment,” or “Statement of Account.” . You may resolve your tax debt by responding to the notices with payment in full, by contacting us to explain why you think you do not owe the tax, or to discuss a payment plan.
When you fail to pay a tax bill after we send a delinquency notice, collection action begins. Our Call Center Bureau offers several options to resolve your account. During the phone call you may pay the bill in full. You may establish a payment plan or installment agreement if you cannot pay in full. If you have not filed a tax return, you may make an agreement to file one. When an agreement cannot be made via a telephone call, we may file a lien to protect the state’s interests. We then send your account to the next stage of collections. The next stage may be a field visit if you live in the state. If necessary, we may route some accounts to private collection agencies.
When we conduct a field visit, a revenue agent meets with you or your representative to attempt to resolve the debt. You may enter into an agreement with us that specifies the terms for repaying the debt. If you refuse to resolve the account, we may consider a levy personal assets or rights to assets.
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FYI-405: Taxpayer Bill of Rights