Fiscal Note

SB0108 - Tax Commission Administration, Collection, and Enforcement Amendments

State Impact:
Enactment of this bill may increase or decrease revenue to the General Fund and the Education Fund. On the provision related to increasing the duration of a judgment, there could be an increase in revenue. On the provision related to prohibiting the Tax Commission from refiling a judgment, there could be a decrease in revenue.

Individual, Business and/or Local Impact:
Some businesses and individuals may experience a decrease in tax law compliance costs whereas other businesses and individuals may experience an increase in tax law compliance costs. Local governments are likely unaffected.