Penalties for Dishonored Payments - Assessment and Waiver of Penalties for Dishonored Payments
Policy Statement, Recent Legislation
dishonored checks insufficient funds electronic transfers tax payments charges fees penalty waiver of penalty
44:69 60:57a acts 2016 218:98 acts 2016 218:99 acts 2016 218:165
This Bulletin explains changes made by the Municipal Modernization Act in the statutes that govern the imposition and waiver of penalties for dishonored payments made for payment of local taxes, fees and charges that include adding payments made by electronic transfers as well as checks and having appeals for a waiver of a penalty decided by the local official that imposed the penalty, not the Commissioner of Revenue. Supersedes IGR 1980-210, IGR 1990-203 and Inconsistent Prior Written Statements.
In effect. Supersedes IGR 1980-210, IGR 1990-203 and Inconsistent Prior Written Statements.