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1996 SESSION

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HB 402 Contract collectors of delinquent state taxes.

Introduced by: John Watkins | all patrons    ...    notes | add to my profiles

SUMMARY:

Contract collectors of delinquent state taxes. Authorizes the Tax Commissioner to contract with collectors or collection agencies to collect delinquent state taxes from residents of the Commonwealth. Currently, collection agencies may be retained to collect delinquent taxes from nonresidents. The measure deletes provisions (i) limiting the amount of compensation that may be paid to a collector to 20 percent of the amount collected and (ii) requiring that the collector's compensation be added to the amount of the delinquency. Moneys collected by contract collectors will be placed in a new special fund, and the balance in the special fund, after payment of the contract collectors' compensation and expenses, will be transferred annually to the appropriate general, nongeneral, or local fund.


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