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SB 881 - This act authorizes the Department of Revenue to impose administrative garnishments on persons owing delinquent income or sales and use taxes to the state. A certificate of lien must first be filed by the Department. The Department must notify both the delinquent taxpayer and the person in possession of assets belonging to, due, or to become due a delinquent taxpayer. If a garnishment order is served on an employer or payor of the delinquent taxpayer, the employer or payor must transmit payment to the Department within 10 business days of the income becoming payable to the taxpayer. If a garnishment order is served on someone other than an employer or payor, such person must turn over assets belonging to the delinquent taxpayer within 10 days of the receipt of the order. A person refusing to withhold or turn over assets as required under the garnishment order will be liable to the state in an amount equal to the amount not surrendered. Such person may also be fined up to $500. Employers are prohibited from disciplining or discharging employees based on an administrative garnishment order. Discharge or discipline within 30 days of a garnishment order creates a rebuttable presumption that such actions were a result of the order. An employer may be fined up to $500 for discipline or discharge based on an administrative garnishment order. The employer may also be required to pay back wages, costs, attorney's fees, and withholdings taxes for the time that the employee was wrongfully discharged. A certificate of lien may be filed against property owned by taxpayers delinquent in income taxes, sales taxes, or use taxes. This act specifies a similar procedure to be used for collection of delinquent use taxes as is currently used for income taxes and sales taxes. This act is similar to HB 1680 (2014) and HB 554 (2013). This act is similar to a provisions in HB 1677 (2014). MIKE HAMMANN
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