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DIGEST OF INTRODUCED BILL
Uncollectible delinquent taxes. Indicates that reports from the department of state revenue to the general assembly concerning the amount of delinquent tax liabilities must be in electronic format. Allows the department to exclude from its list of outstanding warrants a warrant that was issued less than 10 years before the date of the list if the department, after consultation with the budget agency, determines that it is probable that the delinquent tax liability is uncollectible. Indicates that a determination that a warrant is uncollectible does not constitute a settlement of the tax due.