Revenue Department, writs of garnishment, authorized to be issued by mail, Sec. 40-2-11am'd.
Impact
The implementation of SB162 is expected to enhance the Department's ability to oversee and enforce tax laws, particularly in terms of assessing properties and collecting taxes owed. The ability to send writs by mail will facilitate faster responses from taxpayers and bolster the Department's enforcement capabilities against tax evasion. This could lead to a more equitable tax system where all property is fairly assessed, as delinquent taxpayers may find it harder to evade compliance when garnishment actions can be initiated more quickly.
Summary
SB162 is an act that amends Section 40-2-11 of the Code of Alabama 1975 concerning the Department of Revenue. This bill grants the Department the authority to issue writs of garnishment via certified or standard mail, which would streamline and modernize the process for collecting taxes owed to the state. By allowing this method of communication, the bill aims to improve efficiency within the revenue collection process, potentially increasing compliance among taxpayers. This change is intended to help ensure that property, privilege, and franchise taxes are collected more effectively, benefiting the state’s finances.
Sentiment
The sentiment surrounding SB162 has largely been supportive among lawmakers, as it is seen as a necessary update to improve revenue collection mechanisms. However, the opposition may arise regarding concerns about the adequacy and fairness of the taxation system as a whole. While advocates welcome measures that promise enhanced efficiency and compliance, critics might express apprehensions about potential overreach in tax collection practices and the implications for taxpayers.
Contention
Some of the notable points of contention include how the new process may affect taxpayers, particularly those already struggling with financial burdens. There may be debates about whether the expedited issuance of writs could lead to more aggressive collection practices, further impacting individuals and businesses in financial hardship. Moreover, how these changes will be implemented and enforced could lead to questions about taxpayer rights and protections, possibly prompting discussions on balancing effective collection with fairness.
International wire transfers; fee on wire transfers imposed; income tax credit for wire transfer fees paid, authorized; Securities Commission and Revenue Department to administer
Mobile County; amend definition of municipal tax lien to authorize the inclusion of certain weed liens on a tax bill under certain circumstances; deem municipality as prevailing party in certain bid auctions resulting in a tie; authorize municipality to enter property to make repairs under certain circumstances; and authorize tax collecting official to sell a tax lien under certain circumstances.
Local land bank authorities, tax sale property acquisitions, tax exemption for acquired properties, tax revenue allocation, conveyance to state and local governments, multijurisdictional land bank authorities, Governor authorized to create upon state of emergency.
Local land bank authorities; tax sale properties acquisitions; tax exemption for acquired properties; tax revenue allocation; conveyance to state and local governments under certain circumstances; creation of local land bank authorities authorized under certain conditions
International wire transfers; fee on wire transfers imposed with proceeds for ELL instructors; income tax credit for wire transfer fees paid, authorized; Securities Commission and Revenue Department to administer
Alabama Improvement Districts; to streamline enforcement and collection of assessments; authorize revenue commissioner to collect reasonable compensation; provide additional rights and protections; eliminate certain remedies for failure to pay an assessment