39-51-1303. Collection of unpaid taxes.
39-51-1303. Collection of unpaid taxes. (1) The department may enter into payment agreements with an employer to resolve unpaid taxes, penalty, and interest. Penalty or interest, or both penalty and interest, may be abated if an acceptable payment agreement is entered into and followed. Failure to meet the terms of the payment agreement voids the penalty and interest abatement, and the penalty and interest must be recomputed from the due date of the unpaid tax.
(2) If, after due notice, any employer, liable corporate officer, liable member or manager of a limited liability company referred to in 39-51-1105, or partner in a limited liability partnership defaults in any payment of taxes, penalties, or interest on the taxes and penalties, the department may initiate a civil action in the name of the state to collect the amount due, and the employer, liable corporate officer, liable member or manager of a limited liability company, or partner in a limited liability partnership adjudged in default shall pay the costs of the action.
(3) An action for the collection of taxes due must be brought within 5 years from the date the original or amended report was filed or the assessment became due, whichever is later, or the action is barred.
(4) The department may pursue its remedy under 39-51-1304 or this section, or both.
History: En. Subd. (b), Sec. 14, Ch. 137, L. 1937; amd. Sec. 5, Ch. 137, L. 1939; amd. Sec. 8, Ch. 164, L. 1941; amd. Sec. 1, Ch. 36, L. 1969; amd. Sec. 1, Ch. 105, L. 1975; amd. Sec. 25, Ch. 368, L. 1975; amd. Sec. 1, Ch. 386, L. 1977; R.C.M. 1947, 87-136(1); amd. Sec. 46, Ch. 397, L. 1979; amd. Sec. 1, Ch. 349, L. 1981; amd. Sec. 1, Ch. 111, L. 1983; amd. Sec. 1, Ch. 514, L. 1985; amd. Sec. 12, Ch. 234, L. 1987; amd. Sec. 14, Ch. 373, L. 1991; amd. Sec. 9, Ch. 195, L. 1995; amd. Sec. 9, Ch. 529, L. 1995; amd. Sec. 7, Ch. 60, L. 1997; amd. Sec. 25, Ch. 491, L. 1997; amd. Sec. 11, Ch. 466, L. 2005.