Government Affairs Albany UpdateFebruary 18, 2005
- Outstanding Tax Warrants To Hold Up Legal, Accounting, Medical, and Alcoholic Beverage Control Licenses and State Contracts
- Testimony of Daniel B. Walsh, February 16, 2005, HCRA Reform
Outstanding Tax Warrants To Hold Up Legal, Accounting, Medical, and Alcoholic Beverage Control Licenses and State Contracts
Part L of the Executive Budget revenue bill (S.995A/A.1925A) would add two additional tools to the compulsory enforcement powers that the State has after a tax warrant has been obtained.
Tax warrants are the equivalent of civil judgments; they are obtained after Notices of Assessment/Determination and the tax appeals process. Once obtained, the tax warrant is filed in the county(ies) in which the State seeks to enforce the outstanding tax debt. Common procedures include seizure of bank accounts and property. Part L would add to this the tools of holding up legal, accounting, medical, and alcoholic beverage control license renewals/grants and the ability to enter into State contracts over $15, 000. As is the case with the current tax warrant enforcement tools, license/contract renewals and grants would go forward if the taxpayer made arrangements for an installment payment on their outstanding obligation.
Dan Walsh presented testimony before the Assembly Health and Insurance Committees this week on the Renewal of the Health Care Reform Act. The testimony was a slightly modified version of testimony on the same subject delivered to the Senate Health and Insurance Committees on January 11, 2005.
Click Here to view the testimony on our web site.