Title: Amending Wage Garnishment Procedures for Late Taxpayers
Vote to pass a bill that creates an administrative garnishment process through which the Department of Revenue can garnish property, rights to property, wages, or other compensation of a delinquent taxpayer up to the amount of the full debt owed by such taxpayer.
-Requires the Department of Revenue to send a summons of administrative garnishment to a garnishee no earlier than 30 days after the delinquent taxpayer has waived or exhausted administrative or judicial remedies regarding the underlying tax assessment (Sec. 2). -Specifies that any garnishee who "willfully fails or refuses" to surrender property, rights to property, or money subject to administrative garnishment shall be personally liable to the Revenue Commissioner for a sum equal to the value of the property, rights to property, or money not surrendered but not exceeding the amount of the applicable tax, interest, and penalties (Sec. 2).
Title: Administrative Wage Garnishment for Late Taxpayers