HB 1570-S - DIGEST

(DIGEST OF PROPOSED 1ST SUBSTITUTE)

     Provides a more effective, uniform system for the fair collection of state taxes.

     Establishes a procedure for creating a lien for the payment of taxes.

     Provides for the seizure of personal property.

     Takes effect January 2, 1996.

     Repeals statues in chapters 46.87, 50.24, 51.16, 51.48, 82.32, 82.36, 82.37, and 82.38.