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HB 643 Taxation, Department of; limitations on collecting taxes.
SUMMARY AS PASSED: (all summaries)
Department of Taxation; limitations on collecting taxes. Provides that the Department of Taxation shall cease efforts to collect a tax seven years after assessment of the tax. The bill applies only to tax assessments made on or after July 1, 2016, and the running of the seven-year period of limitations will be suspended during the period that an installment agreement is in effect.