Collection of Taxes

• Liens may be placed upon your real estate, personal property, and property interests including bank accounts, accounts receivable, security interests, and similar items.  Also, the liened property may be subjected to tax sale.
• Distraint (i.e., notice of seizure of property), may be issued and the seized property sold with the proceeds applied to the balance owed.
• If you have a license from the Department, proceedings may be started to revoke or suspend your license.
• You may be required to post a bond to guarantee payment of taxes collected from others.
• Further court action may be brought against you by the Attorney General.

You may request an installment payment agreement for any taxes, penalties or interest that you owe. Such agreements are at the discretion of the Department and must be secured by lien upon your property adequate to secure the debt. If your financial circumstances change or if you have not satisfied the terms of the agreement, the agreement may be modified or terminated by the Department upon 30 days notice.

Any payments, made in an amount less than the total amount due, will be applied first against fees and penalties, second against interest, and third against tax due.  Interest will continue to accrue on any outstanding unpaid tax liability.