Taxpayers are responsible for filing their tax returns on time and paying the full amount owed. If a tax is not fully paid, a notice of tax due will be mailed. In addition to the amount of delinquent tax owed, taxpayers will be charged interest (10% compounded daily) and a failure to pay penalty (5% monthly up to 25%).
If full payment is not received within 15 days from the notice date, the Office of Tax and Revenue (OTR) will send a notice of enforcement by certified mail, and OTR will initiate enforcement action against the delinquent taxpayer.
If the taxpayer does not respond promptly to these notices, a representative from OTR’s Collection Division will contact them by telephone or in person concerning their tax problem. Taxpayers will be expected to make all necessary arrangements to immediately bring their account up-to-date, so there will be no need for further enforcement action to be taken.
If a taxpayer has questions regarding a notice of tax due or enforcement, they should call the telephone number on the notice immediately.