If you owe money to another agency for which the Department of Revenue is collecting, please visit the Enterprise Collections page.
If you receive a notice that you owe money to the Department of Revenue, it is extremely important to pay immediately or contact us in order to avoid collection actions.
A tax bill, called a Notice of Tax Due, is generated when the total amount due for the tax period is not paid. The notice will include the tax amount due, plus applicable penalties, interest and fees.
Paying A Tax Bill
Generally, the taxpayer may protest the tax liability within 45 days of the original notice date. If no protest is submitted within the appropriate time, any unpaid debt will be referred to the Division of Collections. In addition, a 25% cost of collection fee will be added to each notice. Interest will continue to accrue. More penalties may be added if applicable.
If you can't pay your tax debt in full, please don't panic or ignore the debt in hopes it will go away. We understand that many people deal with financial difficulties due to losing a job, health issues, or permanent or temporary disabilities. Owing money to the government can be frightening, but we're here to help you.
Learn About Payment Plans for Qualified Applicants
If you don't pay your taxes, make acceptable payment arrangements, or make the payments you agreed to, we will take action to collect the money you owe.
Collection Activity Procedures
You may receive telephone calls about the debt/return you owe. In addition to the Notice of Tax Due sent, the department will send several letters to you about the debt/return owed.
Learn More About Collection Activity Procedures
Actions taken may include the following:
- Filing a tax lien against your property in the county where the property resides. A tax lien is the public notice of debt that attaches to your property and your rights to property. Once filed, it is public record and could harm your credit rating.
- Levying your wages, bank account or other contractual payments. Certain income, such as Social Security or disability payment, is protected from levying.
- Offsetting of your state or federal income tax refund may occur.
- Offsetting of your state or federal vendor payment may occur.
- May take legal action to enjoin your business
Remember, don’t ignore your debt. The department will always attempt to work with you in order to pay your debt but you must contact us. If you want someone else to call us on your behalf, an accountant, for example, you need to submit a completed Form 2848. Safeguarding your tax information is our number one priority and we will not talk to anyone besides you unless given permission.