TITLE 63

REVENUE AND TAXATION

CHAPTER 40

TAXPAYERS’ BILL OF RIGHTS

63-4006.  Unfair practices. A revenue officer may not use unfair or unconscionable means to collect or attempt to collect any tax obligation. Without limiting the general application of the foregoing, the following conduct is a violation of the provisions of this section:

(1)  The collection of any amount, including interest, penalty, fee, charge, or expense incidental to the principal obligation, unless such amount is permitted by law.

(2)  The solicitation and acceptance by a revenue officer from any person of a check or other payment instrument postdated by more than five (5) days unless such person is notified in writing of the revenue officer’s intent to deposit such check or instrument not more than ten (10) nor less than three (3) business days prior to such deposit.

(3)  The solicitation by a revenue officer of any postdated check or other postdated payment instrument for the purpose of threatening or instituting criminal prosecution.

(4)  Threatening to deposit any postdated check or other postdated payment instrument prior to the date on such check or instrument.

(5)  Causing charges to be made to any person for communications by concealment of the true purpose of the communication. Such charges include, but are not limited to, collect telephone and telegram fees.

(6)  Taking or threatening to take any nonjudicial action to effect dispossession or disablement of property if:

(a)  There is no present right to possession of the property claimed as collateral through an enforceable security interest;

(b)  There is no present intention to take possession of the property; or

(c)  The property is exempt by law from such dispossession or disablement.

(7)  Communicating with a taxpayer regarding a tax obligation by postcard.

History:

[63-4006, added 1993, ch. 94, sec. 14, p. 242; am. 1994, ch. 172, sec. 10, p. 396.]