Notice of Assessment

If you do not pay your tax bill within 20 days of its issuance, you will receive a Notice of Assessment. If you do not resolve your liability within 60 days of this point, your account will be transferred to the Collections Department.

Offset

To resolve your liability, the State has the authority to intercept any payments owed to you by state agencies, and apply them directly to your liability.

Payment Plans

If your account is transferred to the Collections Department, you may be able to arrange a payment plan. You may have to provide a financial statement, as well as security measures to protect the State’s interests.

Penalties

Failure to pay more than 90% of your tax owed by the due date may result in the addition of a penalty to your total liability. The amount of the penalty varies by situation, if more than one is applicable, then only the highest one will be applied.

Personal Liability

Anyone charged with the responsibility of collecting, paying over, and otherwise accounting for taxes who fails to do so may be personally liable for penalties.

Collection Agencies

The State may employ a collection agency to resolve cases of delinquency. Should such an agency contact you, verify their identity prior to divulging any personal information.

Tax Liens

Failure to pay assessed taxes or associated deficiencies may result in the issuance of a tax lien. These are filed against your real and personal property and typically prevent you from selling it until such time as your liability is paid.

Enforced Collections

If you are behind on your taxes or tax returns, the State may take enforced actions to collect what is due. Such actions can include filing liens (public notices of liability), asset seizures, levies, or wage garnishments.

Bank Levies

Failure to pay assessed taxes or associated deficiencies may result in the issuance of a levy. A levy may be attached to property, including physical assets, wages, and bank accounts. Levied property may be subject to sale or liquidation as a means of resolving liability. A levy will be released upon the payment or other resolution of liability.

License Sanctions

If the Central Collections Unit of the Department of Revenue determines that you owe more than $1000, they may choose to revoke, suspend, or deny issuance or renewal of your professional license. Such actions will prevent you from practicing. You will be notified prior to such actions, at which point you may prevent them from happening by paying off or arranging a payment plan for your tax liability.

Power of Attorney

While you may represent yourself before the State, you may also choose to have a qualified representative do so in your stead. This requires that you complete the appropriate documentation prior to any discussion of tax matters.