Section 1101 – Private collection of tax — Fee.

Effective 7/1/2021 59-1-1101. Private collection of tax — Fee. (1) The commission is authorized to employ private collectors for the collection of accounts that are unpaid over 12 months after the assessment date. (2) Up to, but no more than, 33% of the money collected may be used to offset the payment to a private […]

Section 1102 – Disclosure of tax information — Confidentiality.

Effective 7/1/2021 59-1-1102. Disclosure of tax information — Confidentiality. (1) (a) Notwithstanding Section 59-1-403, if the commission refers a debt related to a tax, fee, or charge as defined in Section 59-1-401 to a private collector under Section 59-1-1101, the commission may disclose to the private collector the following information related to the debt: (i) […]