36 §6607. Collection action not stayed

Title 36: TAXATION

Part 9: TAXPAYER BENEFIT PROGRAMS

Chapter 914-C: 2010 TAX RECEIVABLES REDUCTION INITIATIVES

§6607. Collection action not stayed

An enforced collection action, including, but not limited to, a wage levy, bank levy or refund setoff, is not stayed until a taxpayer’s tax initiatives application under section 6605 has been accepted by the State Tax Assessor and the taxpayer has paid all the tax, interest and penalties due pursuant to section 6602, subsection 2. [2009, c. 571, Pt. HH, §1 (NEW).]

SECTION HISTORY

2009, c. 571, Pt. HH, §1 (NEW).