Creating a penalty applicable to a seller that continues to collect sales tax erroneously on a product after receiving two or more written notices that the product is not taxable; certification of property assessors; use of social security numbers on certain tax documents; electronic delivery of notices by the Department of Revenue; and the responsibility for fees and disbursements in garnishment actions. (FE)

Certification of property assessors Under current law, DOR is responsible for certifying property assessors for purposes of property tax assessments. The current fee for a person to apply for an examination or for renewal of the person's certification is $20. The bill provides that DOR may determine the amount of the examination and recertification fees.

Under current law, DOR may grant a temporary certification, in accordance with rules promulgated by DOR, that is valid until the results of the next certification examination are issued, but not for more than 100 days. The bill provides that a temporary certification is valid for 90 days.

Use of social security numbers on certain tax documents Under current law, an employer must annually furnish a written statement to each employee that provides the employee with certain information, including the employee's social security number, the total amount of wages paid to the employee, and the total amount deducted and withheld from the employee's wages, if any.

Under current law, the employer must provide a copy of that statement to DOR.

The bill provides that DOR may require that the written statement provided to an employee include a number other than the employee's social security number.

However, the bill specifies that the copy provided to DOR still must contain the employee's social security number.

Electronic delivery of notices The bill authorizes a taxpayer to opt in to receive electronically all applicable notices from DOR, instead of through personal service or hard copy mail delivery.

Disbursements and fees in a garnishment The bill permits the state or a political subdivision of the state that is a plaintiff (creditor) in a garnishment action, other than an action for the garnishment of earnings, to recover all necessary fees and disbursements related to the garnishment action from the debtor. Under current law, a creditor must pay a filing fee of $20, a fee of $3 to the garnishee (person who is indebted to the debtor of the creditor), and certain other costs, including service of process of the summons and complaint, related to commencing the garnishment action. Under current law, the amount the creditor may recover for fees and disbursements from the debtor is capped at $40.

The bill also modifies current law to clarify that the $3 garnishment payment fee imposed on a debtor in an action for the garnishment of earnings is not absorbed by the creditor, but, instead, received by the garnishee (employer).