Department of Taxation and Finance

Methods Used to Settle Outstanding Tax Liabilities

The Department of Taxation and Finance uses a variety of methods authorized by the State Tax Law to collect delinquent taxes. Authorized collection methods include negotiated settlements, installment payment plans, and other methods. We audited the Departmentís controls over these collection methods. We found that the methods were used as intended and in a manner that was consistent with efficient operating practices and appropriate internal controls.

For a complete copy of Report 2004-S-54 click here.