Administrative Rule Adopted by Revenue Division Pursuant to Rule-Making Authority
If a taxfiler is unable to pay the full tax when due, the Division may establish a payment plan and charge the taxfiler a reasonable fee pursuant to written Division policy.
Amended by Director of Revenue Division May 8, 2015.
Adopted by Director of Revenue Bureau February 20, 2013.
Filed for inclusion in PPD March 4, 2013.