Amends TCA Title 67, Chapter 1, Part 14.
Present law generally requires that before a levy is made upon the salary or wages of a person with respect to any unpaid tax, the commissioner of revenue must notify the person in writing of an intention to do so. The notice must be given not less than 10 days before the date of the levy by delivering it in person, or by leaving it at the dwelling or usual place of business of the person, or by mailing it to the person's last known address.<br /> <br /> This bill changes the method for notice of a levy on wages to collect an unpaid tax to certified mail to the person's last known address with the costs of mailing borne by the recipient of the notice. This bill authorizes the commissioner of revenue to recover the costs of mailing the notice under the levy as an expense of the levy. <br /> <br />
Present law generally requires that before a levy is made upon the salary or wages of a person with respect to any unpaid tax, the commissioner of revenue must notify the person in writing of an intention to do so. The notice must be given not less than 10 days before the date of the levy by delivering it in person, or by leaving it at the dwelling or usual place of business of the person, or by mailing it to the person's last known address.<br /> <br /> This bill changes the method for notice of a levy on wages to collect an unpaid tax to certified mail to the person's last known address with the costs of mailing borne by the recipient of the notice. This bill authorizes the commissioner of revenue to recover the costs of mailing the notice under the levy as an expense of the levy. <br /> <br />
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