House
Study
Bill
677
-
Introduced
HOUSE
FILE
_____
BY
(PROPOSED
COMMITTEE
ON
VETERANS
AFFAIRS
BILL
BY
CHAIRPERSON
ZIRKELBACH)
A
BILL
FOR
An
Act
relating
to
the
collection
of
delinquent
taxes
from
1
taxpayers
on
active
duty
military
service
and
including
2
retroactive
applicability
provisions.
3
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
4
TLSB
6182HC
(2)
83
tw/sc
H.F.
_____
Section
1.
Section
422.26,
subsection
7,
Code
Supplement
1
2009,
is
amended
to
read
as
follows:
2
7.
a.
(1)
The
department
shall,
substantially
as
provided
3
in
this
chapter
and
chapter
626,
proceed
to
collect
all
4
taxes
and
penalties
as
soon
as
practicable
after
they
become
5
delinquent,
except
that
no
property
of
the
taxpayer
is
exempt
6
from
payment
of
the
tax.
7
(2)
Notwithstanding
subparagraph
(1),
the
department
shall
8
not
attempt
to
collect
taxes
and
penalties
from
a
taxpayer
who
9
is
on
federal
active
duty
in
the
armed
forces,
armed
forces
10
military
reserve,
or
national
guard
and
who
is
deployed
outside
11
the
United
States
while
that
taxpayer
is
on
federal
active
12
duty.
13
b.
If
service
has
not
been
made
on
a
distress
warrant
by
the
14
officer
to
whom
addressed
within
five
days
from
the
date
the
15
distress
warrant
was
received
by
the
officer,
the
authorized
16
revenue
agents
of
the
department
may
serve
and
make
return
of
17
the
warrant
to
the
clerk
of
the
district
court
of
the
county
18
named
in
the
distress
warrant,
and
all
subsequent
procedure
19
shall
be
in
compliance
with
chapter
626.
20
b.
c.
The
distress
warrant
shall
be
in
a
form
as
prescribed
21
by
the
director.
It
shall
be
directed
to
the
sheriff
of
the
22
appropriate
county
and
it
shall
identify
the
taxpayer,
the
23
tax
type,
and
the
delinquent
amount.
It
shall
direct
the
24
sheriff
to
distrain,
seize,
garnish,
or
levy
upon,
and
sell,
as
25
provided
by
law,
any
real
or
personal
property
belonging
to
the
26
taxpayer
to
satisfy
the
amount
of
the
delinquency
plus
costs.
27
It
shall
also
direct
the
sheriff
to
make
due
and
prompt
return
28
to
the
department
or
to
the
district
court
under
chapters
626
29
and
642
of
all
amounts
collected.
30
Sec.
2.
RETROACTIVE
APPLICABILITY.
This
Act
applies
31
retroactively
to
January
1,
2010,
for
tax
years
beginning
on
32
or
after
that
date.
33
EXPLANATION
34
This
bill
prevents
the
department
of
revenue
from
attempting
35
-1-
LSB
6182HC
(2)
83
tw/sc
1/
2
H.F.
_____
to
collect
delinquent
taxes
from
a
taxpayer
while
that
taxpayer
1
is
deployed
outside
the
United
States
on
active
duty
military
2
service.
3
The
bill
applies
retroactively
to
January
1,
2010,
for
tax
4
years
beginning
on
or
after
that
date.
5
-2-
LSB
6182HC
(2)
83
tw/sc
2/
2