Tax Administration: State Tax Administrators' Views on Delinquent Tax
Collection Methods (Fact Sheet, 02/02/94, GAO/GGD-94-59FS).

States are changing their delinquent tax collection strategies to boost
collections and make their collection programs more efficient.  Among
the recent changes some states have made are (1) new or improved
accounts receivable management information systems; (2) updated written
billing procedures; (3) use of telephone collection techniques; and (4)
denying taxpayer state licenses and permits, such as those for liquor
and car dealerships, if delinquent taxes go unpaid.  Other developments
on the state level include the increasing use of private collection
companies to collect delinquent taxes and the use of credit card tax
payments. This fact sheet summarizes the view of state tax
administrators on these efforts to collect delinquent state taxes.

--------------------------- Indexing Terms -----------------------------

 REPORTNUM:  GGD-94-59FS
     TITLE:  Tax Administration: State Tax Administrators' Views on 
             Delinquent Tax Collection Methods
      DATE:  02/02/94
   SUBJECT:  Delinquent taxes
             Tax administration
             Federal taxes
             State taxes
             Government collections
             Taxpayers
             Collection procedures
             Debt collection
             Accounts receivable
             Tax nonpayment

             
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